Northern Illinois Gas Co. v. United States

OPINION

YOCK, Judge.

This tax refund suit is currently before the Court on plaintiffs Motion for Partial Summary Judgment and defendant’s Cross-Motion for Summary Judgment. Plaintiff claims that it was erroneously and illegally assessed federal highway use taxes for the period July 1, 1977 through June 30, 1982. Defendant denies the plaintiff’s allegation and argues that the Government is entitled to judgment as a matter of law.

For the reasons discussed herein, plaintiff’s motion is denied, defendant’s motion is granted and judgment is to be entered in favor of defendant as a matter of law.

Facts