Legal Opinion
Minnesota Power and Light Company v. The United States
Court of Appeals for the Federal Circuit
Decided January 8, 1986No. Appeal 85-1757PublishedCited by 21 opinions
1Opinion of the Court
NIES, Circuit Judge.
The United States appeals from the final decision of the Claims Court, reported at 6 Cl.Ct. 558 (1984), which granted Minnesota Power and Light Company a refund of certain highway motor vehicle use taxes imposed by Section 4481 of the Internal Revenue Code. The Claims Court held that the assessment of the tax on taxpayers’ vehicles as truck-trailer combinations solely because the trucks were equipped for use with heavy-duty trailers was in conflict with the statute. We reverse.
I
Minnesota Power and Light Company (MPLC) is a public utility company engaged in generating,…
2Cases cited20 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Batterton v. FrancisSupreme Court of the United States · 1977
- United States v. CartwrightSupreme Court of the United States · 1973
- Heiner v. DonnanSupreme Court of the United States · 1932
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
15 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Institut Pasteur v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Florida Power & Light Company v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Wesleyan Company, Inc. v. Francis J. Harvey, Secretary of the ArmyCourt of Appeals for the Federal Circuit · 2006
- Beneficial Corporation and Subsidiaries v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Neptune Mutual Ass'n v. United StatesUnited States Court of Claims · 1987
16 more not listed; retrieve them via the Exa API.