Utilicorp United, Inc. v. United States

OPINION

YOCK, Judge.

The plaintiff seeks recovery from the Government of highway use taxes, interest, and penalties paid for the taxable years beginning July 1975 through July 1982 that were assessed on 51 digger derrick vehicles owned and operated by the plaintiff utility company. Trial was held on February 13-15, 1990, in Kansas City, Missouri, to determine if these vehicles met the criteria for the mobile machinery exception as stated in the Treasury Regulations, which would exempt plaintiff’s vehicles from the highway vehicle use tax.

Oral and documentary evidence were admitted at the trial,…