King Trailer Company v. United States

This is an action for refund of excise taxes assessed and paid pursuant to 26 U.S.C. § 4061 .

King Trailer Company, Inc., plaintiff, is a manufacturer of units denominated as “pickup coaches”, which are primarily designed to be transported in the bed of a pickup truck. The pickup coach is similar in design to a house trailer, but for the sake of safety and' convenience it is so shaped that it fits in the bed of the truck, and does not have a chassis of its own, or wheels. Each coach is a self-contained unit, having insulated walls, a roof, and a floor of its own, together with a door and window. The coaches are equipped with temporary living and sleeping quarters and have, or may have, furnishings and appliances similar to those commonly found in house trailers. The coaches have the plumbing features which are found in the typical house trailer, and they are subjected to the house trailer inspection standards. In addition, each is equipped with six volt wiring, 110 volt house wiring, and butane equipment. While the units are not spacious it is possible to take up a permanent residence in them, although this is seldom done. However, it is not uncommon for people to live in them…