Northern States Power Co. v. United States

MEMORANDUM OPINION

DIANA E. MURPHY, District Judge.

In this action plaintiff Northern States Power Company seeks a refund from defendant United States of $108,231, plus interest, paid to satisfy highway motor vehicle use tax assessments for the taxable years ending June 30,1973 through June 30, 1978. The Internal Revenue Service [IRS] based the assessments on plaintiff’s undisputed ownership of utility trucks equipped with pintle hooks suitable for towing trailers having a gross vehicle weight in excess of 6,000 pounds and its ownership of such trailers. Plaintiff paid the assessed taxes and…