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ROSSI v. UNITED STATES

Civ. No. 7-87.

220 F.Supp. 694 (1963)

Frank ROSSI of Gardiner in the County of Kennebec and State of Maine, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Maine, S. D.

June 25, 1963.

Attorney(s) appearing for the Case

Jotham D. Pierce, Ralph I. Lancaster, Jr., Portland, Me., for plaintiff.

Alton A. Lessard, U. S. Atty., Portland, Me., Rufus E. Stetson, Jr., Atty., Dept. of Justice, Tax Div., Washington, D. C., for defendant.

GIGNOUX, District Judge.

This is an action under 28 U.S.C. § 1346(a) (1) to recover federal excise (highway use) taxes in the amount of $3,130 and penalties of $70.75, alleged to have been illegally and erroneously assessed and collected from plaintiff for the fiscal years ended June 30, 1957 through 1960, with respect to certain Mack trucks owned and operated by plaintiff. The sole issue is whether or not the Mack trucks involved are "highway motor vehicles...

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