United States First Circuit

In plaintiff's action against the United States Department of Internal Revenue Service seeking a refund of federal excise taxes plus interest, judgment against plaintiff is affirmed where: 1) dismissal of a claimed violation of due process was proper as plaintiff has not overcome what is the IRS's prerogative to tax it, but not its competitors; 2) summary judgment regarding plaintiff's claimed exemption from the tax excised pursuant to section 4051 of the I.R.C. is affirmed as the tax was properly assessed against plaintiff because its hydraulic boat trailers do not qualify as semitrailers or truck trailers, do not qualify for exception for Gross Vehicle Weight, and do not qualify for the off-highway transportation exception to the excise tax; and 3) grant of United States' motion for summary judgment on its counterclaim was proper.

Appellate Information

• Decided 01/07/2010
• Published 01/07/2010

Judges

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

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Timothy J. Burke, with whom Burke & Associates, was on brief for appellant.


• For Appellees:
  
• 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.