Legal Opinion
Glb Enterprises, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided November 28, 2000No. 00-1326PublishedCited by 9 opinions
1Opinion of the Court
LAY, Circuit Judge.
This is an appeal by the United States following a jury verdict for GLB Enterprise, Inc., (GLB) awarding a refund on the payment of excise taxes. GLB asserted that the cotton module retriever it manufactures is exempt from excise taxes imposed by Internal Revenue Code § 4051.1 The jury found that the retrievers were exempt from tax because they were specially designed for the primary function of off-highway transportation.
GLB is in the business of manufacturing and selling cotton module retrievers for loading and transporting cotton. Cotton module retrievers are trucks that…
2Cases cited5 opinions
- Lavender v. KurnSupreme Court of the United States · 1946
- Brady v. Southern Railway Co.Supreme Court of the United States · 1944
- Stockmen's Livestock Market, Inc. v. Norwest Bank of Sioux City, Na, Stockmen's Livestock Market, Inc. v. Norwest Bank of Sioux City, NaCourt of Appeals for the Eighth Circuit · 1998
- Chicago Title Insurance Company, a Missouri Corporation v. Resolution Trust Corporation, as Receiver for Murray Federal Savings and Loan Association, a Federal Mutual Savings and Loan Association v. McCombs Frank, Roos Associates, Formerly Known as McCombs Knutson Associates, Inc., a Minnesota Corporation, Third PartyCourt of Appeals for the Third Circuit · 1995
- Forbes v. Arkansas Educational Television CommissionCourt of Appeals for the Eighth Circuit · 1996
3Cited by9 opinions
- Reeder-Simco Gmc, Inc. v. Volvo Gm Heavy Truck Corporation, Now Known as Volvo Trucks North America, Inc.Court of Appeals for the Eighth Circuit · 2004
- Worldwide Equipment, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2010
- Reeder-Simco Gmc, Inc. v. Volvo Gm Heavy Truck Corporation, Now Known as Volvo Trucks North America, Inc.Court of Appeals for the Eighth Circuit · 2004
- Ventura v. KyleDistrict Court, D. Minnesota · 2014
- First National Bank of Omaha v. Three Dimension Systems Products, Inc.District Court, D. Nebraska · 2001
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