Terry Haggerty Tire Co. v. United States

OPINION

MARGOLIS, Judge.

This tax case by Terry Haggerty Tire Co., Inc., was brought for the recovery of partially paid excise taxes. Plaintiff filed a motion for summary judgment alleging that it is not an “importer” of tires liable for excise taxes. Defendant filed a cross-motion for summary judgment contending that plaintiff is an “importer” under section 4071 of the Internal Revenue Code. After a careful review of the entire record, and after hearing oral argument, the defendant’s cross-motion for summary judgment is granted, and plaintiff’s motion for summary judgment is denied.

FACTS

Plainti…