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HOSTAR MARINE TRANSPORT SYSTEMS, INC. v. U.S.

No. 08-2535.

592 F.3d 202 (2010)

HOSTAR MARINE TRANSPORT SYSTEMS, INC., Plaintiff, Appellant, v. UNITED STATES, Department of Internal Revenue Service, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided January 7, 2010.

Attorney(s) appearing for the Case

Timothy J. Burke, with whom Burke & Associates, was on brief for appellant.

Bridget M. Rowan, Attorney, Tax Division, Department of Justice, with whom John A. DiCicco, Acting Assistant Attorney General, Kenneth L. Greene, Attorney, Tax Division, and of counsel Michael K. Loucks, United States Attorney, were on brief for appellee.

Before LYNCH, Chief Judge, TORRUELLA and HOWARD, Circuit Judges.

TORRUELLA, Circuit Judge.

This is an appeal from a denial of a tax refund. The taxpayer, Hostar Marine Transportation Systems, Inc. ("Hostar"), a manufacturer of hydraulic boat trailers, seeks a refund of federal excise taxes in the amount of $2,861.30 plus interest. The United States counterclaimed for $195,773 plus interest on Hostar's as yet unpaid taxes.

The United States District Court for the District of Massachusetts granted the United States' (1) motion...

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