Legal Opinion
Northern Illinois Gas Company v. United States
Court of Appeals for the Seventh Circuit
Decided September 13, 1984No. 83-2143PublishedCited by 13 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
The appellant Northern Illinois Gas Company brought this action in federal district court seeking a refund of $483.03 paid in highway motor vehicle use taxes. The government denied that the appellant was entitled to a refund and counterclaimed for the outstanding balance of the assessments made against the appellant, $93,205.25, plus interest. The district court ruled in favor of the government. 554 F.Supp. 371, reconsideration denied and judgment amended 560 F.Supp. 928. We affirm.
I
The appellant owns a number of utility trucks that are equipped with pintle hooks1…
2Cases cited12 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Dickman v. CommissionerSupreme Court of the United States · 1984
- Wing v. CommissionerUnited States Tax Court · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Gene L. Kreider and Estate of Berniece L. Kreider, Deceased, Gene L. Kreider v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Minnesota Power and Light Company v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1986
- Northern Illinois Gas Co. v. United StatesUnited States Court of Claims · 1987
8 more not listed; retrieve them via the Exa API.