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CenTRA, INC. v. U.S.

No. 91-1514.

953 F.2d 1051 (1992)

CenTra, INC. and Central Transport, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 15, 1992.

Attorney(s) appearing for the Case

Morley Witus (argued), Eugene Driker (briefed), Barris, Sott, Denn & Driker, Detroit, Mich., John E. Young, Simpson & Moran, Birmingham, Mich., for plaintiffs-appellants.

Jennifer M. Gorland, Office of U.S. Atty., Detroit, Mich., Daniel M. Houlf, Alexandra E. Nicholaides, Trial Atty., U.S. Dept. of Justice, Tax Div., Gary R. Allen (briefed), Acting Chief, Jonathan S. Cohen, Kenneth W. Rosenberg (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for defendant-appellee.

Before MILBURN and GUY, Circuit Judges, and GRAHAM, District Judge.

MILBURN, Circuit Judge.

Plaintiffs-appellants Central Transport, Inc. and CenTra, Inc. ("taxpayers") appeal from the judgment entered in favor of defendant-appellee, United States of America, in this action seeking a refund of excise taxes paid by the taxpayers. The principal issue in this case is whether the excise taxes imposed on certain heavy trucks under 26 U.S.C. § 4051 was properly imposed on American made trucks imported into the United States after sale...

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