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NORTHERN STATES POWER CO. v. UNITED STATES

Civ. No. 3-79-382.

503 F.Supp. 1182 (1981)

NORTHERN STATES POWER COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

January 9, 1981.

Attorney(s) appearing for the Case

James W. Littlefield, Briggs & Morgan, St. Paul, Minn., for plaintiff.

Allan B. Goldstein, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

DIANA E. MURPHY, District Judge.

In this action plaintiff Northern States Power Company seeks a refund from defendant United States of $108,231, plus interest, paid to satisfy highway motor vehicle use tax assessments for the taxable years ending June 30, 1973 through June 30, 1978. The Internal Revenue Service [IRS] based the assessments on plaintiff's undisputed ownership of utility trucks equipped with pintle hooks suitable for towing...

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