Legal Opinion
O'Day Equipment, Inc. v. United States
District Court, D. North Dakota
Decided August 9, 1978No. Civ. No. A78-3017PublishedCited by 1 opinion
1Opinion of the Court
*446ORDER
BENSON, Chief Judge.
This is an action for refund of excise taxes assessed on “field service units” (portable gasoline tanks) manufactured and sold by plaintiff during the taxable periods beginning October 1, 1965, and extending through June 30, 1972, and for injunctive relief. The matter is before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction.
Plaintiff makes the following allegations in its Complaint: On August 27,1973, plaintiff, under protest, paid $10,504.15, the amount of the assessed excise taxes, taking the position that the field service units…
2Cases cited11 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hansen v. United StatesDistrict Court, D. Nebraska · 1984