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A. TARRICONE, INC. v. U.S.

No. 97 CIV. 3101(BDP).

4 F.Supp.2d 323 (1998)

A. TARRICONE, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. New York.

May 20, 1998.

Attorney(s) appearing for the Case

Donal A. Meyers, Mt. Kisco, NY, for Plaintiff.

Amy Benjamin, Asst. U.S. Atty., United States Attorney's Office, New York City, for Defendant.

MEMORANDUM DECISION AND OPINION

PARKER, District Judge.

Plaintiff A. Tarricone, Inc. ("Tarricone"), who owns and operates a gasoline terminal in Yonkers, New York, and distributes gasoline to retail stations, has sued the United States, pursuant to 26 U.S.C. § 7427 and 28 U.S.C. § 1346(a)(1), seeking a refund of gasoline excise taxes on the grounds that the statutes on which the taxes were levied are unconstitutionally retroactive. The United States...

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