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STEEL HAULERS, INC. v. UNITED STATES

No. 20621.

440 F.2d 1176 (1971)

STEEL HAULERS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

April 20, 1971.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, William S. Estabrook III, Attys., Tax Division, Dept. of Justice, Washington, D.C., for defendant-appellant; Bert C. Hurn, U.S. Atty., of counsel.

Robert L. Jackson, Kansas City, Mo., for plaintiff-appellee.

Before GIBSON, HEANEY and BRIGHT, Circuit Judges.

PER CURIAM.

This appeal is brought by the United States from a judgment of the United States District Court for the Western District of Missouri. Plaintiff, Steel Haulers, Inc., instituted this action for recovery of federal highway use taxes it paid to the federal government. After careful consideration of the applicable federal and state statutes and regulations, the District Court entered judgment for the plaintiff. Steel Haulers, Inc. v. United States,

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