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FREIGHTLINER OF GRAND RAPIDS, INC. v. U.S.

No. 1:02-CV-492.

351 F.Supp.2d 718 (2004)

FREIGHTLINER OF GRAND RAPIDS, INC., Plaintiff, Counter-Defendant, v. UNITED STATES of America, Defendant, Counter-Claimant.

United States District Court, W.D. Michigan, Southern Division.

September 29, 2004.

Attorney(s) appearing for the Case

Mark S. Pendery, Terry L. Zabel, Rhoades McKee, Grand Rapids, MI, for Plaintiff.

Stephen T. Lyons, U.S. Department of Justice, Tax Division (Northern Region) Ben Franklin Station, Washington, DC, for Defendant.

Charles R. Gross, U.S. Attorney (Grand Rapids), Grand Rapids, MI, for Claimant.

OPINION

ROBERT HOLMES BELL, Chief Judge.

Plaintiff filed this action seeking a refund of the retail excise tax it paid on its sale of one incomplete chassis cab and one converted chassis cab. The government filed a counterclaim for the unpaid balance of its excise tax assessment for 19 incomplete chassis cabs and 21 converted chassis cabs sold by Plaintiff. This matter is before the Court on the parties' cross-motions for summary judgment.

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