Legal Opinion
Oshkosh Truck Corporation v. United States
Court of Appeals for the Federal Circuit
Decided September 12, 1997No. 96-5092PublishedCited by 22 opinions
1Opinion of the Court
FRIEDMAN, Senior Circuit Judge:
The question in this case is whether the Internal Revenue Service (the Service) properly applied a regulation governing the federal excise tax on retail sales of certain automotive vehicles to trucks the appellant Oshkosh Truck Corporation (Oshkosh) sold directly to the United States. The Court of Federal Claims upheld the application of the regulation to those sales. We reverse and remand.
I
A. Section 4051(a) of the Internal Revenue Code (the Code), 26 U.S.C.§ 4051(a), imposes on the “first retail sale” of heavy duty trucks and trailers a federal excise tax of…
2Cases cited7 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. ShimerSupreme Court of the United States · 1961
- United States v. KaiserSupreme Court of the United States · 1960
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Melanie L. Muwwakkil v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1994
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3Cited by22 opinions
- Timex V.I., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Florida Power & Light Company v. United StatesCourt of Appeals for the Federal Circuit · 2004
- AmerGen Energy Co. ex rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2010
- Hyundai Electronics Co., Ltd. v. United StatesUnited States Court of International Trade · 1999
- Sherwin-Williams Company, Employee Health Plan Trust, Keybank, N.A. Trustee v. United StatesCourt of Appeals for the Sixth Circuit · 2005
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