Legal Opinion
Peerless Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided August 30, 1999No. 98-3552PublishedCited by 21 opinions
1Opinion of the Court
BOWMAN, Circuit Judge.
Peerless Corporation, a manufacturer of self-unloading “live-floor” truck trailers, appeals from the denial by the District Court 2 of Peerless’s motion in limine to exclude certain evidence from trial, and from the denial of Peerless’s motion for judgment as a matter of law and alternative motion for a new trial challenging a jury verdict that Peerless’s trailers are not exempt from the federal excise tax imposed under Internal Revenue Code § 4051. See 26 U.S.C. § 4051 (1994). 3
Peerless manufactures specialty truck trailers, including trailers fitted with a hydraulic…
2Cases cited21 opinions
- Dickman v. CommissionerSupreme Court of the United States · 1984
- Fox Valley & Vicinity Construction Workers Pension Fund v. Laurine Brown (Lamar), and Dessie Brown, and All UnknownCourt of Appeals for the Seventh Circuit · 1990
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Thaddeus C. Pulla, Appellant/cross-Appellee v. Amoco Oil Company, Appellee/cross-AppellantCourt of Appeals for the Eighth Circuit · 1996
- Hale v. Firestone Tire & Rubber Co.Court of Appeals for the Eighth Circuit · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Diesel MacHinery, Inc. v. B.R. Lee Industries, Inc.Court of Appeals for the Eighth Circuit · 2005
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Daniel Athey v. Farmers Insurance Exchangeillinois Farmers Insurance CompanyCourt of Appeals for the Eighth Circuit · 2000
- Phillip Kelly, Trustee v. David Armstrong Hannah Armstrong Omaha State Bank David N. Armstrong, of the Estate of Theodore F. ArmstrongCourt of Appeals for the Eighth Circuit · 2000
- United States of America v. Larry Jackson, Jr.Court of Appeals for the Eighth Circuit · 2000
16 more not listed; retrieve them via the Exa API.