Legal Opinion
Public Service Co. v. United States
Court of Appeals for the Tenth Circuit
Decided April 15, 1987No. 85-1049PublishedCited by 3 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Cir.R. 34.1.8(c) and 27.-1.2. The cause is therefore ordered submitted without oral argument.
In this appeal we decide whether an Internal Revenue Service classification of certain vehicles as truck-trailer combinations was contrary to the Highway Revenue Act, 26 U.S.C. § 4481-84.
Section 4481(a) of the Act, before amendments effective in 1984,…
2Cases cited9 opinions
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- United Transportation Union v. SearsSupreme Court of the United States · 1982
- In the Matter of John McCandish King, Debtor-Appellee-Cross-Appellant v. United States of America, Appellant-Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1976
- Pacific Gas and Electric Company, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Minnesota Power and Light Company v. The United StatesCourt of Appeals for the Federal Circuit · 1986
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3Cited by3 opinions
- Downtown Medical Center/Comprehensive Health Care Clinic v. BowenCourt of Appeals for the Tenth Circuit · 1991
- Downtown Medical Center v. BowenCourt of Appeals for the Tenth Circuit · 1991
- Public Service Company Of Colorado v. United StatesCourt of Appeals for the Tenth Circuit · 1987