Cummins Engine Co. v. United States

ORDER

MOODY R. TIDWELL, III, Judge:

This action is before the court on cross-motions for summary judgment. Plaintiff, Cummins Engine Company, Inc., sought to recover an alleged overpayment of federal excise taxes in the amount of $4,531,390 plus interest for the tax quarters January 1, 1977 to December 31, 1981. Defendant claimed that plaintiff was precluded by 26 U.S.C. § 4223(b) (1982) from retroactively recomputing its excise tax liability.

FACTS

Plaintiff is an Indiana corporation engaged in the business of purchasing, manufacturing and selling diesel engines and replacement parte for…