Legal Opinion
Liquid Asphalt Systems, Inc. v. United States
District Court, W.D. Missouri
Decided November 23, 1982No. 78-0616-CV-W-9PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BARTLETT, District Judge.
This is a civil action against the United States of America for recovery of manufacturer’s excise tax under Section 4061(a)(1) of the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 4061(a)(1). Plaintiff alleges the taxes, penalties and interest at issue were erroneously paid, or erroneously or illegally assessed and collected. Plaintiff also seeks recovery of attorney’s fees under the Civil Rights Attorney’s Fees Awards Act of 1976, 42 U.S.C. § 1988. The case was tried to the Court on September 27-28, 1982.
The Court has considered the…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. CartwrightSupreme Court of the United States · 1973
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3Cited by5 opinions
- Gateway Equipment Corp. v. United StatesDistrict Court, W.D. New York · 2003
- Schlumberger Technology Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2003
- Worldwide Equipment, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2010
- Worldwide Equipment v. United StatesDistrict Court, E.D. Kentucky · 2008
- Worldwide Equipment, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2010