Legal Opinion
Luben Industries, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided June 7, 1983No. 81-5877PublishedCited by 73 opinions
1Opinion of the Court
EAST, Senior District Judge:
In the District Court, Luben Industries, Inc. (Luben) sought to recover a refund of allegedly unlawfully assessed and collected Federal excise taxes. The Government in turn counterclaimed for allegedly lawfully assessed but unpaid excise taxes. The parties filed cross-motions for summary judgments. The District Court denied Luben’s motion, granted the Government’s motion, and entered its final judgment on July 30, 1981. Luben appeals. We note jurisdiction under 28 U.S.C. § 1291 and affirm.
Luben manufactured and sold accessories (roll bars, push bars and brush…
2Cases cited8 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. MoserSupreme Court of the United States · 1924
- Miller Brewing Company v. Jos. Schlitz Brewing Co.Court of Appeals for the Seventh Circuit · 1979
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- Robi v. Five Platters, Inc.Court of Appeals for the Ninth Circuit · 1988
- In Re Rosemary BROWN, Debtor. FIRST JERSEY NATIONAL BANK v. Rosemary BROWN, AppellantCourt of Appeals for the First Circuit · 1991
- Jack Faucett Associates, Inc. v. American Telephone and Telegraph Co.Court of Appeals for the D.C. Circuit · 1984
- Avondale Shipyards, Inc., Cross-Appellant v. Insured Lloyd's, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1986
- Howard L. Haupt v. T.D. Dillard, Robert Leonard Las Vegas Metropolitan Police Department City of Las Vegas, Nevada and Clark County, NevadaCourt of Appeals for the Ninth Circuit · 1994
68 more not listed; retrieve them via the Exa API.