Legal Opinion
Terry Haggerty Tire Co., Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided May 11, 1990No. 89-1499PublishedCited by 6 opinions
1Opinion of the Court
ARCHER, Circuit Judge.
Terry Haggerty Tire Co., Inc. (Haggerty) appeals from the summary judgment of the United States Claims Court, 16 Cl.Ct. 620 (1989), holding that Haggerty was the “importer” of certain tires from Canada and was therefore subject to excise tax under Section 4071 of the Internal Revenue Code of 1954, as amended. 26 U.S.C. § 4071 (1988). We affirm.
I
Haggerty is a New York corporation engaged in the business of selling, distributing and retreading tires on both a wholesale and retail basis. Canada Tire Company (Canada Tire) is a Canadian corporation with no business facilities…
2Cases cited5 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Handley Motor Company, Inc. v. The United StatesUnited States Court of Claims · 1964
- Import Wholesalers Corp. v. United StatesUnited States Court of Claims · 1966
- Import Wholesalers Corporation v. The United StatesUnited States Court of Claims · 1966
- Terry Haggerty Tire Co. v. United StatesUnited States Court of Claims · 1989
3Cited by6 opinions
- Coltec Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- Executive Jet Aviation, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Coltec Industries, Inc. v. United StatesUnited States Court of Federal Claims · 2004
- Terry Haggerty Tire Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1990
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