United States Fourth Circuit

Plaintiff was properly denied the benefit of Temporary Treasury Regulation 26 C.F.R. section 145.4052-1, which exempts from federal excise tax certain sales of heavy-duty trucks.

Appellate Information

• Decided 05/05/2004
• Published 05/05/2004

Judges

• Before WILKINSON, NIEMEYER, and DUNCAN, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:Tamura D. Coffey, Wilson & Iseman, Winston-Salem, NC, for Appellant.  Randolph L. Hutter, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF:  G. Gray Wilson, J. Chad Bomar, Wilson & Iseman, Winston-Salem, NC, for Appellant.  Eileen J. O'Connor, Assistant Attorney General, Richard Farber, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.