L. E. Myers Co. v. United States

This is a suit for refund of highway use taxes assessed against plaintiff for the taxable years ended June 30, 1974, 1975, and 1976. Defendant, alleging a substantial variance from the grounds set forth in plaintiffs administrative claims for refund, has moved to dismiss from the petition plaintiffs contention that the Internal Revenue Service incorrectly calculated the taxable weight of the vehicles subject to tax. The Government also requests that two other issues, first directly brought to the Government’s attention in pretrial proceedings, be dismissed for the same reason. The strenuous…