Legal Opinion
Worldwide Equipment, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided May 17, 2010No. 08-5950PublishedCited by 5 opinions
1Opinion of the CourtWhite, J., joined by Cook, J.,
MERRITT, J. (pp. 332-33), delivered a separate dissenting opinion.
OPINION
HELENE N. WHITE, Circuit Judge.
Plaintiff Worldwide Equipment, Inc. (Worldwide), a heavy-truck dealer and authorized distributor of Mack Trucks, serves the coal-mining industry in Kentucky, Tennessee, West Virginia and Virginia, and is required to collect a federal retail excise tax (FRET) on the sale of certain trucks. Worldwide filed this suit for a refund of $119,302 in heavy-truck excise taxes it paid the IRS for the first quarter of 2004, related to the sale of eight Model RD888SX coal-hauler dump tracks. Defendant…
2Cases cited10 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Dillon Ranch Supply, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Florida Power & Light Co. v. United StatesUnited States Court of Federal Claims · 2003
- Sherwin-Williams Company, Employee Health Plan Trust, Keybank, N.A. Trustee v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Glb Enterprises, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Charles King v. Pennsylvania Life Insurance CoCourt of Appeals for the Sixth Circuit · 2012
- Gonzales Ex Rel. Gonzales v. United StatesUnited States Court of Federal Claims · 2014
- Myles Lorentz, Inc. v. CommissionerUnited States Tax Court · 2012
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- Worldwide Equipment, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2010