Legal Opinion
Minnesota Power & Light Co. v. United States
United States Court of Claims
Decided November 21, 1984No. 617-81TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
YOCK, Judge.
The plaintiff in this case seeks a refund of federal excise taxes and interest in the *559amount of $24,599.15, paid in highway use tax assessments for the tax years ended June 30, 1973, June 30,1974, June 30,1975, and June 30, 1976, plus statutory interest. The assessments were based upon a determination by the Internal Revenue Service (IRS) that the plaintiffs utility trucks, equipped with pintle hooks capable of towing heavy-duty trailers, should be taxed as truck-trailer combinations rather than as single unit vehicles. The plaintiff paid the assessed taxes and, after the…
2Cases cited25 opinions
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
- Mohasco Corp. v. SilverSupreme Court of the United States · 1980
- United States v. LarionoffSupreme Court of the United States · 1977
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
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3Cited by4 opinions
- Minnesota Power and Light Company v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Neptune Mutual Ass'n v. United StatesUnited States Court of Claims · 1987
- Northern Illinois Gas Co. v. United StatesUnited States Court of Claims · 1987
- L.E. Myers Co. v. United StatesUnited States Court of Claims · 1986