Legal Opinion
L.E. Myers Co. v. United States
United States Court of Claims
Decided August 25, 1986No. 362-79TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
YOCK, Judge.
This case is currently before the Court on plaintiff’s motion for a trial on the merits to determine whether the Internal Revenue Service (IRS) abused its discretion in retroactively applying a 1976 revenue ruling to require increased highway use tax assessments for certain trucks owned by plaintiff, L.E. Myers Company. Defendant opposed plaintiff’s motion by asserting that the principle of stare decisis governs this issue.
For the reasons discussed herein, plaintiff’s motion is denied.
Background
The plaintiff, L.E. Myers Company, is engaged in the business of constructing…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Guillermo Gallego Munoz v. County of ImperialCourt of Appeals for the Ninth Circuit · 1982
- Lois P. Cottrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Trw, Inc. v. Ellipse Corporation and Ford Motor Company, CorporationsCourt of Appeals for the Seventh Circuit · 1974
- American Postal Workers Union Columbus Area Local Afl-Cio v. United States Postal ServiceCourt of Appeals for the Sixth Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beres v. United StatesUnited States Court of Federal Claims · 2010
- Bonanno v. United StatesUnited States Court of Claims · 1987
- Northern Illinois Gas Company v. United States, the L.E. Myers Co. v. The United StatesCourt of Appeals for the Federal Circuit · 1987