Legal Opinion
Centra, Inc. And Central Transport, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided January 15, 1992No. 91-1514PublishedCited by 34 opinions
1Opinion of the Court
MILBURN, Circuit Judge.
Plaintiffs-appellants Central Transport, Inc. and CenTra, Inc. (“taxpayers”) appeal from the judgment entered in favor of defendant-appellee, United States of America, in this action seeking a refund of excise taxes paid by the taxpayers. The principal issue in this case is whether the excise taxes imposed on certain heavy trucks under 26 U.S.C. § 4051 was properly imposed on American made trucks imported into the United States after sale and use in a foreign country. For the reasons that follow, we affirm.
I
This case was submitted to the district court for decision on…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Singleton v. WulffSupreme Court of the United States · 1976
- Hormel v. HelveringSupreme Court of the United States · 1941
- Bell v. New JerseySupreme Court of the United States · 1983
- Eugene Joseph White, Cross-Appellee v. Anchor Motor Freight, Inc. And Local 580, International Brotherhood of Teamsters, Cross-AppellantsCourt of Appeals for the Sixth Circuit · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Jewish Hospital, Inc. v. Secretary of Health and Human ServicesCourt of Appeals for the Sixth Circuit · 1994
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2002
- William A. Kinnie v. United StatesCourt of Appeals for the Sixth Circuit · 1993
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