1. Home
  2. Browse Decisions
  3. F.2d
  4. 663 F.2d
  5. 663 F.2d 55 (1981)
 

NORTHERN STATES POWER CO. v. UNITED STATES

No. 81-1273.

663 F.2d 55 (1981)

NORTHERN STATES POWER COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided November 4, 1981.

Attorney(s) appearing for the Case

James W. Littlefield, Steven Z. Kaplan (argued), Briggs & Morgan, P. A., Saint Paul, Minn., for appellant.

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, William A. Friedlander, Melvin E. Clark, Jr. (argued), Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee; Thomas K. Berg, U. S. Atty., Donald F. Paar, Asst. U. S. Atty., Minneapolis, Minn., of counsel.

Before LAY, Chief Judge, McMILLIAN, Circuit Judge, and HUNTER, Senior District Judge.

LAY, Chief Judge.

Northern States Power Company filed suit in the district court for a refund of $108,231 paid in highway motor vehicle use tax assessments for the years 1972 through 1978. It challenged the Internal Revenue Service's assessment of approximately 500 utility trucks owned by it as tractor-trailer combinations rather than as single units. Northern claimed that its trucks should have been assessed as single units even though they are equipped for towing...

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