Legal Opinion
Allied Bitumens, Inc. v. United States
District Court, W.D. New York
Decided January 24, 1973No. Civ. No. 1969-341PublishedCited by 4 opinions
1Opinion of the Court
CURTIN, District Judge.
This is an action under Title 28, United States Code, Section 1346(a)(1). The complaint alleges that the Internal Revenue Service erroneously and illegally collected from the plaintiff federal highway use taxes of $11,532, penalties of $967 and interest of $1,208.35 for the fiscal years ending June 30, 1963 through 1968. The vehicles involved are asphalt distributors and slurry machines, which are truck-like vehicles used in the construction and maintenance of highways. The sole issue is whether or not these vehicles are “highway motor vehicles” within the meaning of…
2Cases cited2 opinions
- Rossi v. United StatesDistrict Court, D. Maine · 1963
- Stafford Well Service, Inc. v. United StatesDistrict Court, D. Wyoming · 1972
3Cited by4 opinions
- Western Company of North America, J & L Tank, Inc., Grayco Electrical, Inc. And Aggregate Plant Products Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Halliburton Co. v. United StatesUnited States Court of Claims · 1983
- Allied Bitumens, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1973
- Allied Bitumens, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1973