Legal Opinion
Andrew L. Cook, Individually and D/B/A Andy Cook's Truck Stop, and Jeanette Cook, Individually and D/B/A Andy Cook's Truck Stop v. United States
Court of Appeals for the Federal Circuit
Decided June 6, 1996No. 95-5074PublishedCited by 21 opinions
1Opinion of the Court
ARCHER, Chief Judge.
DECISION
Andrew and Jeanette Cook (the Cooks) appeal the February 6,1995 judgment of the Court of Federal Claims, No. 93-496 T, dismissing the Cooks’ complaint and granting the United States’ counterclaim for payment of excise tax. We affirm.
BACKGROUND
Andrew and Jeanette Cook are members of the Onondaga Indian Nation. The Cooks own and operate a diesel fuel truck stop along Interstate 81 within the Onondaga Indian Reservation. In 1986 and 1987, the Cooks purchased approximately twelve million gallons of diesel fuel from distributors in Canada which they in turn sold to…
2Cases cited8 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Squire v. CapoemanSupreme Court of the United States · 1956
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Rosebud Sioux Tribe v. KneipSupreme Court of the United States · 1977
- Bank Melli Iran Bank Mellat v. Shams Pahlavi, AKA H.I.H. Princess Shams PahlaviCourt of Appeals for the Ninth Circuit · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- William M. Hanlin v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Barsebäck Kraft AB v. United StatesCourt of Appeals for the Federal Circuit · 1997
- First Commerce Corporation, and Fdic, Federal Deposit Insurance Corporation, and First Commerce Savings Bank v. United StatesCourt of Appeals for the First Circuit · 2003
- Billings v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Berkley v. United StatesCourt of Appeals for the Federal Circuit · 2002
16 more not listed; retrieve them via the Exa API.