United States Sixth Circuit

Where the plaintiff-s "removal" of an Ozone-Depleting Chemical ("ODC"), following its purchase from the Peoples' Republic of China, was merely a removal of the chemical from its shipping containers for eventual sale to domestic users, district court properly concluded the plaintiff was not entitled to federal excise tax exemption for ODCs "recovered and recycled in the United States."

Appellate Information

• Argued 12/05/2001
• Decided 01/30/2002
• Published 01/30/2002

Judges

• Before: KENNEDY, MOORE, and COLE, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• John J. McHugh, III (argued and briefed), Scott T. Stirling, McHugh, DeNune & McCarthy, Sylvania, OH, for Plaintiff-Appellant.


• For Appellees:
  
• Ann B. Durney (briefed), Teresa T. Milton (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Defendant-Appellee.