Ammex, Inc. v. United States

OPINION

REGINALD W. GIBSON, Senior Judge.

I. INTRODUCTION

This case involves a federal excise tax claim by a duty-free enterprise for a payment pursuant to 26 U.S.C. § 6421(c), infra, of an amount equal to the manufacturer’s excise tax that it paid to its suppliers on gasoline purchases occurring between April 1994 and December 1998, inclusive. Although this court in earlier proceedings found that plaintiff had standing to proceed to trial under the aforementioned statute, plaintiff, at trial, failed to carry its burden of proof to establish that it did not pass-on said excise tax to its…