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VOLVO TRUCKS OF NORTH AMERICA, INC. v. U.S.

No. 03-1256.

367 F.3d 204 (2004)

VOLVO TRUCKS OF NORTH AMERICA, INCORPORATED, formerly known as Volvo GM Heavy Truck Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: May 5, 2004.

Attorney(s) appearing for the Case

ARGUED: Tamura D. Coffey, Wilson & Iseman, Winston-Salem, NC, for Appellant. Randolph L. Hutter, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: G. Gray Wilson, J. Chad Bomar, Wilson & Iseman, Winston-Salem, NC, for Appellant. Eileen J. O'Connor, Assistant Attorney General, Richard Farber, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Before WILKINSON, NIEMEYER, and DUNCAN, Circuit Judges.

Affirmed by published opinion. Judge Niemeyer wrote the opinion, in which Judge Wilkinson and Judge Duncan joined.

NIEMEYER, Circuit Judge:

Volvo Trucks of North America, Inc. commenced this action against the Internal Revenue Service ("IRS") to obtain an $856,226 refund of federal excise taxes paid under 26 U.S.C. § 4051(a) for heavy trucks that Volvo sold to its dealers during the 1989-91 period. Volvo claimed to be entitled to an exemption from the...

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