Gonzales Ex Rel. Gonzales v. United States

OPINION AND ORDER

CAMPBELL-SMITH, Chief Judge.

Plaintiff brought suit in this court challenging the luxury tax and gas guzzler tax assessments imposed on an imported McLaren F-l (the car, the vehicle, the McLaren), a high-performance, luxury vehicle. Plaintiff seeks to recover the tax paid, 1 asserting that the imported McLaren was exempt from the assessed taxes. See Complaint (Compl.), ECF No. 1, filed Feb. 1, 2012. Defendant (the government) filed its answer and counterclaim on June 15, 2012, Def.’s Ans. and Countercl., ECF No. 13, seeking an additional $20,000 in luxury tax based on the…