Fitzgerald Truck Parts and Sales, LLC v. United States

UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF TENNESSEE NORTHEASTERN DIVISION FITZGERALD TRUCK PARTS AND ) SALES, LLC, ) ) Plaintiff, ) ) v. ) No. 2:20-cv-00026 ) UNITED STATES OF AMERICA, ) ) Defendant. ) MEMORANDUM OPINION This is yet another chapter in the continuing saga of Fitzgerald Truck Parts and Sales, LLC’s alleged liability for excise tax on thousands of glider semi-trucks sold between 2012 and 2017. The Court has previously set forth the nuts and bolts of the underlying dispute as follows: This is a case about glider semi-trucks and, more particularly, whether excise taxes are…