Legal Opinion
Motor Coach Industries, Inc. v. United States
United States Court of Claims
Decided June 16, 1976No. 51-74PublishedCited by 3 opinions
1Opinion of the CourtKashtwa, Judge
This is a suit for the recovery of federal excise taxes paid for the period commencing January 1,1966, and ending December 31,1970.
The case is before this court on cross motions for summary judgment. We find that there is no genuine issue as to any material fact. We hold for the defendant for reasons hereafter stated.
Plaintiff, Motor Coach Industries, Inc., a Delaware corporation, is a wholly owned subsidiary of The Greyhound Corporation. Plaintiff is, and at all relevant times has been, engaged in the manufacture and sale of motor buses. During the period from January 1,1966, through…
2Cases cited8 opinions
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Maguire v. CommissionerSupreme Court of the United States · 1941
- Thermo King Corporation v. The United StatesUnited States Court of Claims · 1965
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3Cited by3 opinions
- Motorola, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- William E. Scarborough v. Office of Personnel ManagementCourt of Appeals for the Eleventh Circuit · 1984
- Committee to Preserve American Color Television v. United StatesUnited States Court of International Trade · 1981