United States Federal Circuit

Court held plaintiff's vehicles did not fall within the mobile machinery exception to the federal excise tax imposed on heavy motor vehicles, and as such it was not entitled to a refund.

Appellate Information

• Decided 07/08/2004
• Published 07/08/2004

Judges

• DYK, Circuit Judge., Before SCHALL, GAJARSA, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Alan I. Horowitz, Miller & Chevalier, Chartered, of Washington, DC, argued for plaintiff-appellant., Frank S. Swain, Baker & Daniels, of Washington, DC, for amici curiae Edison Electric Institute, et al.


• For Appellees:
  
• Kenneth L. Greene, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General, and Michael J. Haungs, Attorney.