Legal Opinion
Trail King Industries, Inc. v. United States
District Court, D. South Dakota
Decided July 24, 2025No. 4:24-cv-04164Unknown
1Opinion
UNITED STATES DISTRICT COURT DISTRICT OF SOUTH DAKOTA SOUTHERN DIVISION TRAIL KING INDUSTRIES, INC., 4:24-CV-04164-RAL Plaintiff, OPINION AND ORDER GRANTING IN PART AND DENYING IN PART UNITED vs. STATES’ MOTION TO DISMISS UNITED STATES OF AMERICA, Defendant. . Plaintiff Trail King Industries, Inc. (“Trail King”) is a South Dakota corporation based in Mitchell, South Dakota, that manufactures trailers. Doc. 3 at 1-2. Trail King brought this action against the United States seeking a refund of $4,022,068.03 in federal excise taxes that Trail King claims were erroneously assessed under 26 U.S.C.…
2Cases cited40 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Neitzke v. WilliamsSupreme Court of the United States · 1989
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Hishon v. King & SpaldingSupreme Court of the United States · 1984
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