WORLDWIDE EQUIPMENT OF TN, INC. v. U.S.

No. 17-5031.

876 F.3d 172 (2017)

WORLDWIDE EQUIPMENT OF TN, INC.; Worldwide Equipment, Inc.; Worldwide Equipment of WV, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: November 20, 2017.


Attorney(s) appearing for the Case

ARGUED: Drew M. Hicks , KEATING MUETHING & KLEKAMP PLL, Cincinnati, Ohio, for Appellants. Julie Ciamporcero Avetta , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Drew M. Hicks , William A. Posey , Bryce J. Yoder , KEATING MUETHING & KLEKAMP PLL, Cincinnati, Ohio, for Appellants. Julie Ciamporcero Avetta , Francesca Ugolini , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: MERRITT, MOORE, and ROGERS, Circuit Judges


OPINION

This case presents the question of what one must do in order to sue for the refund of a tax that someone else paid. Worldwide Equipment, Inc. remitted a 12% federal excise tax collected from purchasers of its heavy duty trucks, and sought a refund from the United States, claiming that the trucks qualified...

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