Citations
- 243 F. Supp. 26
Full opinion text
CAFFREY, District Judge.
This suit for refund of manufacturer’s excise taxes paid by plaintiff was tried to the Court. The plaintiff seeks a refund for taxes assessed and paid pursuant to the requirements of Sec. 4061 (b), Internal Revenue Code, on account of sales of portable baby beds manufactured by plaintiff and sold by it during the period July 23,1959 to November 30, 1959. At the trial plaintiff filed a written waiver of its claim for refund of manufacturer’s excise taxes paid by it on or about February 1, 1960 for the quarters ended September 30 and December 31, 1959 applicable to portable baby car seats manufactured and sold by it during the same period.
It was stipulated in writing (1) that plaintiff is a corporation organized and existing under the laws of the Commonwealth of Massachusetts, with a principal place of business in the City of Newton, and that it is engaged in manufacturing and selling mattresses, padded goods, and other products including portable baby beds and portable baby seats; (2) that plaintiff filed claims for refunds on April 27, 1960; and (3) that plaintiff did not include the manufacturer’s excise tax in respect of the portable baby beds in the price thereof and has not collected the amount of such taxes from any of the persons who purchased said baby beds.
Two witnesses testified at the trial. They were Edward Rose, President of plaintiff, and Elliot Mover, President of Bunny Bear, Inc., a company which manufactures articles similar to the baby beds and baby seats manufactured by plaintiff.
The issue for determination in this case is the very narrow issue: Were the portable baby beds manufactured and sold by plaintiff articles primarily adapted for use in automobiles, within the meaning of Treasury Regulation 40.4061