United States Eleventh Circuit

Plaintiff's "toters," used to transport manufactured homes from the plant where they are built to the retail dealer of the homes, are not subject to the 12% excise tax levied under Internal Revenue Code section 4051(a). Because these toters cannot tow trailers or semitrailers, they do not fall within the plain statutory language of section 4051(a)(1)(E).

Appellate Information

• Decided 01/20/2004
• Published 01/20/2004

Judges

• BIRCH, Circuit Judge:, Before EDMONDSON, Chief Judge, and BIRCH and FARRIS , Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Linda S. Paine,Sidney B. Williams, George A. Hrdlicka, Houston, TX, David DeCoursey Aughtry, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, GA, for Horton Homes, Inc., Thomas J. Clark, Robert J. Branman, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.