Cummins Engine Company, Inc. v. The United States

ARCHER, Circuit Judge.

Cummins Engine Company, Inc. (Cum-mins) appeals from the summary judgment of the United States Claims Court, 17 Cl.Ct. 854 (1989), holding that Cummins failed to make a proper election under 26 U.S.C. § 4223(b) to compute its federal excise tax liability on the purchase price of component parts in certain repair kits and denying a refund to Cummins of the claimed overpayment of $4,531,390, plus interest. We affirm.

I

Cummins is an Indiana corporation which manufactures and sells diesel engines for heavy-duty trucks. Cummins provides replacement parts for these engines from…