NORTHERN ILLINOIS GAS CO. v. UNITED STATES

No. 83-2143.

743 F.2d 539 (1984)

NORTHERN ILLINOIS GAS COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 10, 1984.

As Corrected September 13, 1984.

Rehearing and Rehearing Denied December 10, 1984.


Attorney(s) appearing for the Case

Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for plaintiff-appellant.

Donald H. Olson, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before PELL and FLAUM, Circuit Judges, and HENLEY, Senior Circuit Judge.


Rehearing and Rehearing En Banc Denied December 10, 1984.

FLAUM, Circuit Judge.

The appellant Northern Illinois Gas Company brought this action in federal district court seeking a refund of $483.03 paid in highway motor vehicle use taxes. The government denied that the appellant was entitled to a refund and counterclaimed for the outstanding balance of the assessments made against the appellant, $93,205.25, plus interest. The district court ruled in favor...

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