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FITZGERALD TRUCK PARTS AND SALES v. UNITED STATES

No. 2:20-cv-00026.

671 F.Supp.3d 839 (2023)

FITZGERALD TRUCK PARTS AND SALES, LLC, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Tennessee, Northeastern Division.

Filed May 2, 2023.

Attorney(s) appearing for the Case

Kendall C. Jones , Zachariah W. Lindsey , Eversheds Sutherland (US) LLP, Washington, DC, Grace A. Fox , Mark W. Lenihan , W. Scott Sims , Sims Funk, PLC, Nashville, TN, for Plaintiff.

Alexander R. Kalyniuk , Stephen S. Ho , John A. Lindquist , Sean P. O'Donnell , Department of Justice-Civil Tax Division, Washington, DC, for Defendant.

MEMORANDUM OPINION

This is yet another chapter in the continuing saga of Fitzgerald Truck Parts and Sales, LLC's alleged liability for excise tax on thousands of glider semi-trucks sold between 2012 and 2017. The Court has

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