Delaware Valley Automobiles, Inc. v. United States

MEMORANDUM AND ORDER

JOSEPH S. LORD, III, Chief Judge.

This is an action by an automobile dealer for a refund of the federal excise tax on passenger automobiles, repealed by § 401 of the Revenue Act of 1971, P. L. 92-178, 85 Stat. 497 (December 10, 1971) (“Act”). Defendant has moved to dismiss for lack of jurisdiction over the subject matter. F.R.Civ.P. 12(b)(1). The motion will be granted for the reasons which follow.

Section 401(b) of the Act provided that a “manufacturer, producer, or importer” of passenger automobiles may receive a credit or refund from the Secretary of the Treasury of…