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OSHKOSH TRUCK CORP. v. U.S.

No. 96-5092.

123 F.3d 1477 (1997)

OSHKOSH TRUCK CORPORATION, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 12, 1997.

Attorney(s) appearing for the Case

Kurt S. Meckstroth, Foley & Lardner, Milwaukee, WI, argued, for plaintiff-appellant. With him on brief were Timothy C. Frautschi and Kevin Martens.

Gilbert S. Rothenberg, Attorney, Tax Division, Department of Justice, Washington, DC, argued, for defendant-appellee. With him on brief were Loretta C. Argrett, Assistant Attorney General, and William J. Patton, Attorney, Appellate Staff.

Donald C. Alexander, Akin, Gump, Strauss, Hauer & Feld, L.L.P, Washington, DC, for amicus curiae. Of counsel on brief were Duane H. Pellervo and Michael Quigley.

Before MAYER, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and CLEVENGER, Circuit Judge.

FRIEDMAN, Senior Circuit Judge:

The question in this case is whether the Internal Revenue Service (the Service) properly applied a regulation governing the federal excise tax on retail sales of certain automotive vehicles to trucks the appellant Oshkosh Truck Corporation (Oshkosh) sold directly to the United States. The Court of Federal Claims upheld the application of the regulation to those sales. We reverse and remand.

I.

A. Section 4051(a) of...

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