STORALL MFG. CO., INC. v. UNITED STATES

No. J-C-82-40.

585 F.Supp. 785 (1984)

STORALL MANUFACTURING COMPANY, INCORPORATED, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Arkansas, Jonesboro Division.

February 9, 1984.


Attorney(s) appearing for the Case

Robert I. White, Houston, Tex., for plaintiff.

Lawrence Sherlock, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM AND ORDER

EISELE, Chief Judge.

Storall Manufacturing Co., Inc. ("Storall") has sued to recover excise taxes paid to the United States based on its sales of pickup truck storage boxes in 1978, 1979 and 1980. Storall contends that its sales of the boxes are exempt from the excise tax imposed under 26 U.S.C. § 4061(b)(1) due to the nature of the vehicles on which the boxes are installed. The United States disagrees and has moved for summary...

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