BODINE OIL INC. v. U.S., C.I.R.

Civil Action No. 95-2955.

929 F.Supp. 761 (1996)

BODINE OIL INC., Plaintiff, v. UNITED STATES of America, COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant.

United States District Court, D. New Jersey.

April 19, 1996.


Attorney(s) appearing for the Case

Dermot F. Kennedy, Dermot F. Kennedy & Associates, Quakertown, Pa., for Plaintiff.

Faith S. Hochberg, United States Attorney, Susan C. Cassell, Assistant United States Attorney, Camden, N.J., Gregory S. Hrebiniak, Trial Attorney, Tax Division, United States Department of Justice, Washington, D.C., for Defendant.


ORLOFSKY, District Judge:

Plaintiff, Bodine Oil, Inc. ("Bodine"), filed this action seeking a refund of certain excise taxes on diesel fuel allegedly paid to the supplier from which it purchased the fuel. This fuel was later resold by Bodine as home heating oil, which is a nontaxable use.1 The United States has moved for summary judgment, contending that Bodine is not entitled to a refund of...

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