Legal Opinion

Storall Manufacturing Company, Incorporated v. United States

Court of Appeals for the Eighth Circuit

Decided February 25, 1985No. 84-1396PublishedCited by 7 opinions

1Opinion of the Court

HENLEY, Senior Circuit Judge.

Storall Manufacturing Company, Incorporated filed suit in district court to recover excise taxes it alleges were erroneously assessed and collected. The government filed a motion for summary judgment which was granted. Storall Mfg. Co. v. United States, 585 F.Supp. 785 (E.D.Ark. 1984). 1 Storall appeals from the order granting summary judgment and dismissing its complaint. We affirm.

Appellant manufactures and sells steel storage boxes designed to be used with pickup trucks. For the years 1978 through 1980, Storall paid excise taxes imposed under 26 U.S.C. §…

2Cases cited8 opinions

  1. Bingler v. JohnsonSupreme Court of the United States · 1969
  2. Buller v. BuechlerCourt of Appeals for the Eighth Circuit · 1983
  3. Luben Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1983
  4. Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
  5. Fields v. GanderCourt of Appeals for the Eighth Circuit · 1984

3 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Estate of Bowers v. CommissionerUnited States Tax Court · 1990
  2. Geisinger Health Plan v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
  3. United States v. Mount Sinai Medical Center of Florida, Inc.District Court, S.D. Florida · 2005
  4. Estate of Bowers v. CommissionerUnited States Tax Court · 1990
  5. Geisinger Health Plan v. Comm. IRSCourt of Appeals for the Third Circuit · 1994

2 more not listed; retrieve them via the Exa API.

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