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TERRY HAGGERTY TIRE CO., INC. v. U.S.

No. 89-1499.

899 F.2d 1199 (1990)

TERRY HAGGERTY TIRE CO., INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Rehearing Denied May 1, 1990.

Suggestion for Rehearing Declined May 11, 1990.

Attorney(s) appearing for the Case

Jon R. Eggleston, Miller, Eggleston & Rosenberg, Ltd., Burlington, Vt., argued for plaintiff-appellant.

Kevin M. Brown, Tax Div., Dept. of Justice, Washington, D.C., argued for defendant-appellee. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, and David English Carmack.

Before NEWMAN, Circuit Judge, BALDWIN, Senior Circuit Judge, and ARCHER, Circuit Judge.

Suggestion for Rehearing In Banc Declined May 11, 1990.

ARCHER, Circuit Judge.

Terry Haggerty Tire Co., Inc. (Haggerty) appeals from the summary judgment of the United States Claims Court, 16 Cl.Ct. 620 (1989), holding that Haggerty was the "importer" of certain tires from Canada and was therefore subject to excise tax under Section 4071 of the Internal Revenue Code of 1954, as amended. 26 U.S.C. § 4071 (1988). We affirm.

I

Haggerty...

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