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L. E. MYERS CO. v. UNITED STATES

No. 362-79T.

673 F.2d 1366 (1982)

The L. E. MYERS CO. v. The UNITED STATES.

United States Court of Claims.

March 10, 1982.

Attorney(s) appearing for the Case

Sharon L. King, Chicago, Ill., attorney of record, for plaintiff. Richard M. Lipton and Isham, Lincoln & Beale, Chicago, Ill., of counsel.

Jay G. Philpott, Jr., Washington, D. C., with whom was Acting Asst. Atty. Gen. John F. Murray, Washington, D. C., for defendant. Theodore D. Peyser and Robert S. Watkins, Washington, D. C., of counsel.

Before NICHOLS, KASHIWA, and SMITH, Judges.

SMITH, Judge:

This is a suit for refund of highway use taxes assessed against plaintiff for the taxable years ended June 30, 1974, 1975, and 1976. Defendant, alleging a substantial variance from the grounds set forth in plaintiff's administrative claims for refund, has moved to dismiss from the petition plaintiff's contention that the Internal Revenue Service incorrectly calculated the taxable weight of the vehicles subject to tax. The Government also requests that...

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