Miniature Vehicle Leasing Corp. v. United States

OPINION

SHAW, District Judge.

Plaintiff brings this action pursuant to 28 U.S.C. § 1346(a) (1) claiming the right to refund of excise tax alleged to have been erroneously or illegally assessed and collected. The assessment of tax was upon the sale by plaintiff of Volkswagen automobiles in the United States. The automobiles were imported by plaintiff from a distributor in England. 26 U.S.C. § 4061(a) (1) provides for the imposition of such tax at the rate of 10% of the price at which the importer sells the automobiles subject to exceptions defined by the provisions of 26 U.S.C. § 4216(a) (b).

The…