Legal Opinion
Rossi v. United States
District Court, D. Maine
Decided June 25, 1963No. Civ. No. 7-87PublishedCited by 7 opinions
1Opinion of the Court
GIGNOUX, District Judge.
This is an action under 28 U.S.C. § 1346(a) (1) to recover federal excise (highway use) taxes in the amount of $3,130 and penalties of $70.75, alleged to have been illegally and erroneously assessed and collected from plaintiff for the fiscal years ended June 30, 1957 through 1960, with respect to certain Mack trucks owned and operated by plaintiff. The sole issue is whether or not the Mack trucks involved are “highway motor vehicles” within the meaning of Section 4482(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 4482(a), and therefore subject to the highway…
2Cited by7 opinions
- Western Company of North America, J & L Tank, Inc., Grayco Electrical, Inc. And Aggregate Plant Products Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Gilstrap v. Mitchell Bros. Truck LinesOregon Supreme Court · 1974
- Allied Bitumens, Inc. v. United StatesDistrict Court, W.D. New York · 1973
- Carl Nelson Logging Co. v. United StatesDistrict Court, D. Idaho · 1967
- Stafford Well Service, Inc. v. United StatesDistrict Court, D. Wyoming · 1972
2 more not listed; retrieve them via the Exa API.