MORGAN DRIVE AWAY, INC., Appellant,
v.
The UNITED STATES, Appellee.
United States Court of Appeals, Federal Circuit.https://leagle.com/images/logo.png
January 13, 1983.
January 13, 1983.
Attorney(s) appearing for the Case
Ernest J. Szarwark, Indianapolis, Ind., argued for the appellant. With him on the brief were John L. Carey and Barnes & Thornburg, Indianapolis, Ind.
Betty N. Ferber, Washington, D.C., argued for appellee. On the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Donald H. Olson, and Daniel Lavin, Washington, D.C.
Before MARKEY, Chief Judge, DAVIS and NICHOLS, Circuit Judges.
United States Court of Appeals, Federal Circuit.
PER CURIAM.
This appeal from the United States Claims Court* presents, in a refund suit, the highway use excise tax question, under § 4481 of the Internal Revenue Code of 1954, whether appellant Morgan Drive Away, Inc. was the sole registered owner of certain vehicles, and therefore liable for the tax paid by it. Judge Merow (now of the Claims Court) so held, and Morgan Drive Away, Inc. appeals to us. We agree with the Claims Court...
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