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FLORIDA POWER & LIGHT CO. v. U.S.

No. 03-5151.

375 F.3d 1119 (2004)

FLORIDA POWER & LIGHT COMPANY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: July 8, 2004.

Attorney(s) appearing for the Case

Alan I. Horowitz, Miller & Chevalier, Chartered, of Washington, DC, argued for plaintiff-appellant.

Kenneth L. Greene, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General, and Michael J. Haungs, Attorney.

Frank S. Swain, Baker & Daniels, of Washington, DC, for amici curiae Edison Electric Institute, et al.

Before SCHALL, GAJARSA, and DYK, Circuit Judges.

DYK, Circuit Judge.

Between July 1992 and June 1994, appellant Florida Power & Light Company ("FPL") paid the federal excise tax imposed on heavy motor vehicles for its fleet of utility vehicles. FPL filed suit in the Court of Federal Claims seeking a partial refund of these excise taxes, alleging that some of its vehicles fell within the mobile machinery exception to the tax. The Court of Federal Claims granted the government's motion for summary judgment, holding...

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