Legal Opinion
Stafford Well Service, Inc. v. United States
District Court, D. Wyoming
Decided April 17, 1972No. Civ. 5568PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
KERR, District Judge.
This ease involves the applicability of a federal highway use tax to certain vehicles operated by Stafford Well Service, Inc., in its oil service business.
Jurisdiction is predicated upon Title 28, United States Code, Sections 1346(a) (1) and 1402(a).
Stafford Well Service, Inc., (hereinafter referred to as “Stafford”) is engaged in the oil well servicing business. Stafford employs the use of seven large3 self-contained derrick tractor trucks which can be driven to a well site and the derrick placed in an upright, vertical position under its own source of…
2Cases cited3 opinions
- O'NEILL v. United StatesDistrict Court, N.D. Ohio · 1968
- Rossi v. United StatesDistrict Court, D. Maine · 1963
- Carl Nelson Logging Co. v. United StatesDistrict Court, D. Idaho · 1967
3Cited by4 opinions
- Western Company of North America, J & L Tank, Inc., Grayco Electrical, Inc. And Aggregate Plant Products Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Halliburton Co. v. United StatesDistrict Court, N.D. Texas · 1985
- Allied Bitumens, Inc. v. United StatesDistrict Court, W.D. New York · 1973
- Halliburton Co. v. United StatesUnited States Court of Claims · 1983