O'DAY EQUIPMENT, INC. v. UNITED STATES

Civ. No. A78-3017.

454 F.Supp. 444 (1978)

O'DAY EQUIPMENT, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Southeastern Division.

August 9, 1978.


Attorney(s) appearing for the Case

H. Patrick Weir, Vogel, Brantner, Kelly, Knutson, Weir & Bye, Fargo, N. D., for plaintiff.

James R. Britton, U. S. Atty., Fargo, N. D., for defendant; M. Carr Ferguston, Asst. Atty. Gen., Robert Livingston and Jeffrey D. Snow, Attys., Tax Division, Dept. of Justice, Washington, D. C., of counsel.


ORDER

BENSON, Chief Judge.

This is an action for refund of excise taxes assessed on "field service units" (portable gasoline tanks) manufactured and sold by plaintiff during the taxable periods beginning October 1, 1965, and extending through June 30, 1972, and for injunctive relief. The matter is before the court on defendant's motion to dismiss for lack of subject matter jurisdiction.

Plaintiff makes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases