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MINNESOTA POWER AND LIGHT CO. v. UNITED STATES

Appeal No. 85-1757.

782 F.2d 167 (1986)

MINNESOTA POWER AND LIGHT COMPANY, Appellee, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

January 8, 1986.

Attorney(s) appearing for the Case

Michael Roach, Tax Div., Dept. of Justice, Washington, D.C., argued for appellant. With him on brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen, Washington, D.C.

James W. Littlefield, Hart & Bruner, P.A., Minneapolis, Minn., argued for appellee. With him on brief was Steven Z. Kaplan, Minneapolis, Minn.

Sharon L. King, Pamela B. Strobel and Michael R. Goldfein, Isham, Lincoln & Beale, Chicago, Ill., were on brief for Amicus Curiae.

Before SMITH, NIES and BISSELL, Circuit Judges.

NIES, Circuit Judge.

The United States appeals from the final decision of the Claims Court, reported at 6 Cl.Ct. 558 (1984), which granted Minnesota Power and Light Company a refund of certain highway motor vehicle use taxes imposed by Section 4481 of the Internal Revenue Code. The Claims Court held that the assessment of the tax on taxpayers' vehicles as truck-trailer combinations solely because the trucks were equipped...

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