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WORLDWIDE EQUIPMENT, INC. v. U.S.

No. 08-5950.

605 F.3d 319 (2010)

WORLDWIDE EQUIPMENT, INC., Plaintiff/Counterclaim Defendant-Appellant, v. UNITED STATES of America, Defendant/Counterclaim Plaintiff-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 17, 2010.

Attorney(s) appearing for the Case

ARGUED: James E. Burke, Jr., Keating, Muething & Klekamp, Cincinnati, Ohio, for Appellant. Bethany B. Hauser, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: James E. Burke, Jr., Sue A. Erhart, Brenna L. Penrose, Keating, Muething & Klekamp, Cincinnati, Ohio, for Appellant. Bethany B. Hauser, Richard Farber, United States Department of Justice, Washington, D.C., for Appellee. Richard H.C. Clay, Dinsmore & Shohl, Louisville, Kentucky, Emily Fritts Whitty, Morris & Player, Louisville, Kentucky, Mark H. Sidman, Rose-Michele Nardi, Sandra B. Vipond, Weiner, Brodsky, Sidman & Kider, Washington, D.C., for Amici Curiae.

WHITE, J., delivered the opinion of the court, in which COOK, J., joined. MERRITT, J. (pp. 332-33), delivered a separate dissenting opinion.

OPINION

HELENE N. WHITE, Circuit Judge.

Plaintiff Worldwide Equipment, Inc. (Worldwide), a heavy-truck dealer and authorized distributor of Mack Trucks, serves the coal-mining industry in Kentucky, Tennessee, West Virginia and Virginia, and is required to collect a federal retail excise tax (FRET) on the sale of certain trucks. Worldwide filed this suit for a refund of $119,302 in heavy-truck excise taxes it paid the IRS for the first quarter of 2004, related...

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