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GLB ENTERPRISES, INC. v. U.S.

No. 00-1326.

232 F.3d 965 (2000)

GLB ENTERPRISES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: November 28, 2000.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, argued, Washington, DC (Richard Farber, on the brief), for Defendant-Appellant.

Douglas E. Hoffman, argued, Sioux Falls, South Dakota (Michael M. Billion, on the brief), for Plaintiff-Appellee.

Before WOLLMAN, Chief Judge, LAY and BEAM, Circuit Judges.

LAY, Circuit Judge.

This is an appeal by the United States following a jury verdict for GLB Enterprise, Inc., (GLB) awarding a refund on the payment of excise taxes. GLB asserted that the cotton module retriever it manufactures is exempt from excise taxes imposed by Internal Revenue Code § 4051.1 The jury found that the retrievers were exempt from tax because they were specially designed for the primary function of off-highway transportation...

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