United States Eighth Circuit

Sufficient evidence existed to support jury verdict that manufacturer of cotton module retrievers is exempt from excise tax on cotton modules since they are designed primarily for off-highway transportation.

Appellate Information

• Decided 11/28/2000
• Published 11/28/2000

Judges

• LAY, Circuit Judge., Before WOLLMAN, Chief Judge, LAY and BEAM, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellees:
  
• Kenneth W. Rosenberg, argued, Washington, DC (Richard Farber, on the brief), for Defendant-Appellant., Douglas E. Hoffman, argued, Sioux Falls, South Dakota (Michael M. Billion, on the brief), for Plaintiff-Appellee.