STORM PLASTICS, INC. v. UNITED STATES

No. 83-1661.

770 F.2d 148 (1985)

STORM PLASTICS, INC., Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

August 20, 1985.


Attorney(s) appearing for the Case

R. Gordon Appleman (William R. Laney, Laney, Dougherty, Hessin & Beavers, Oklahoma City, Okl., with him on briefs), Kelly, Appleman, Hart & Hallman, Fort Worth, Texas, for plaintiff-appellant.

Murray S. Horwitz, Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard W. Perkins, Dept. of Justice, Washington, D.C., and William S. Price, U.S. Atty., Oklahoma City, Okl., with him on brief), for defendant-appellee.

Before BARRETT, BREITENSTEIN and TIMBERS, Circuit Judges.


BARRETT, Circuit Judge.

Storm Plastics, Inc. (taxpayer), instituted this action seeking refund of manufacturers excise taxes. The government counterclaimed for additional taxes, interest, and penalties. After trial to the court, taxpayer's refund claim was dismissed. On the government's counterclaim, the court adjudged taxpayer to be indebted to the United States in the amount of $106,033.37. Taxpayer appeals from this latter award.

Prior to trial, the parties...

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