Northern Illinois Gas Company v. United States, the L.E. Myers Co. v. The United States

NIES, Circuit Judge.

Northern Illinois Gas Company (“NI-Gas”) and The L.E. Myers Co. (“Myers”) appeal from separate judgments rendered by Judge Yock of the United States Claims Court. 1 Each judgment upheld the classification by the Internal Revenue Service of certain utility trucks owned by appellants as “truck trailer combinations” within the meaning of the federal highway use tax of the Internal Revenue Code, 26 U.S.C. §§ 4481-84 (1982), which provides:

A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in…