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PACIFIC GAS & ELEC. CO. v. UNITED STATES

No. 80-4132.

664 F.2d 1133 (1981)

PACIFIC GAS AND ELECTRIC COMPANY, a corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 28, 1981.

Rehearing Denied April 15, 1982.

Attorney(s) appearing for the Case

Shirley Woo, San Francisco, Cal., for plaintiff-appellant.

Melvin E. Clark, Jr., Washington, D. C., argued, for defendant-appellee; M. Carr Ferguson, Washington, D. C., on brief.

Before TANG and FERGUSON, Circuit Judges, and KELLAM, Senior District Judge.

KELLAM, Senior District Judge:

Pacific Gas and Electric Company (Pacific) instituted this action seeking a refund of highway use taxes paid under protest for the periods September 1, 1972, through June 30, 1976. After a response by the United States, each party submitted a motion for summary judgment. Based on the presence of pintle hooks on the motor vehicles of Pacific the Internal Revenue Service determined that the taxpayer's trucks should be treated as truck...

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