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STAFFORD WELL SERVICE, INC. v. UNITED STATES

Civ. No. 5568.

340 F.Supp. 657 (1972)

STAFFORD WELL SERVICE, INC., a Wyoming corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Wyoming.

April 17, 1972.

Attorney(s) appearing for the Case

Kirven & Hill, Buffalo, Wyo., for plaintiff.

Richard V. Thomas, U. S. Atty., Cheyenne, Wyo., and Jerome Fink and Eugene D. Silverman, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

KERR, District Judge.

This case involves the applicability of a federal highway use tax to certain vehicles operated by Stafford Well Service, Inc., in its oil service business.

Jurisdiction is predicated upon Title 28, United States Code, Sections 1346(a) (1) and 1402(a).

Stafford Well Service, Inc., (hereinafter referred to as "Stafford") is engaged in the oil well servicing business. Stafford employs the use of seven...

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