SCHNEIDER NAT. LEASING, INC. v. UNITED STATES

No. 20-3354.

11 F.4th 548 (2021)

SCHNEIDER NATIONAL LEASING, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided August 25, 2021.


Attorney(s) appearing for the Case

Gilbert Dickey , Attorney, McGuirewoods LLP, Charlotte, NC, Matthew Allen Fitzgerald , Bradley Allan Ridlehoover , Craig Dennis Bell , Attorneys, McGuirewoods LLP, Richmond, VA, for Plaintiff-Appellant.

Bruce R. Ellisen , Douglas Campbell Rennie , Attorneys, Department of Justice, Tax Division, Appellate Section, Washington, DC, Timothy W. Funnell , Attorney, Office of the United States Attorney, Green Bay, WI, Jonathan H. Koenig , Attorney, Office of the United States Attorney, Milwaukee, WI, for Defendant-Appellee.

Before Sykes, Chief Judge, and Scudder and Kirsch, Circuit Judges.


This appeal presents two questions of first impression concerning a federal excise tax on heavy trucks and the scope of a statutory safe harbor. The answer affects whether Schneider National Leasing, a large trucking company, can take advantage of the safe harbor for repairs and ...

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