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STRICK CORP. v. UNITED STATES

No. 503-77.

625 F.2d 1001 (1980)

STRICK CORPORATION v. The UNITED STATES.

United States Court of Claims.

April 2, 1980.

Attorney(s) appearing for the Case

Mervin M. Wilf, Philadelphia, Pa., attorney of record, for plaintiff. Hudson, Wilf & Kronfeld and Rawle & Henderson, Philadelphia, Pa., of counsel.

Michael J. Dennis, with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and DAVIS and KUNZIG, Judges.

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT AND ANCILLARY MOTIONS

DAVIS, Judge.

We have before us the parties' complicated cross-motions for summary judgment in this suit for refund of excise taxes, as well as a number of ancillary motions. Oral argument has been had, and the court has also considered the extensive and contentious written submissions. Plaintiff is a manufacturer of truck trailers, and the excise taxes now involved are those on trailers (Internal...

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