Worldwide Equipment of TN, Inc. v. United States

OPINION

ROGERS, Circuit Judge.

This case presents the question of what one must do in order to sue for the refund of a tax that someone else paid. Worldwide Equipment, Inc. remitted a 12% federal excise tax collected from purchasers of its heavy duty trucks, and sought a refund from the United States, claiming that the trucks qualified as exempted, “off-highway” vehicles under 26 U.S.C. § 7701(a)(48). The refund statute for such a case, 26 U.S.C. § 6416(a), requires a refund claimant to show that it has made arrangement to avoid double payments by, as relevant to this case, submitting written…