MIDWEST TERMINALS, INC. v. U.S.

Civ. A. No. C91-0013-P(J).

882 F.Supp. 627 (1992)

MIDWEST TERMINALS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Kentucky, Paducah Division.

August 18, 1992.


Attorney(s) appearing for the Case

R. Kent Westberry, Landrum & Shouse, Louisville, KY, B.M. Westberry, Paducah, KY, for plaintiff.

Michael F. Spalding, James H. Barr, III, Asst. U.S. Attys. U.S. Attys. Office, Louisville, KY, Charles H. Keen, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, DC, for defendant.


MEMORANDUM OPINION

JOHNSTONE, District Judge.

The plaintiff Midwest Terminals, Inc. (Midwest) seeks to recover penalties it paid to the IRS pursuant to 26 U.S.C. §§ 4041(a) and 6656 for failure to make timely deposits of excise taxes on diesel fuel. The matter is now before the court on cross-motions for summary judgment. For the reasons stated herein, the court grants summary judgment in favor of the...

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