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LITTLE AUDREY'S TRANSPORTATION CO., INC. v. UNITED STATES

Civ. No. 72-0-342.

369 F.Supp. 329 (1974)

LITTLE AUDREY'S TRANSPORTATION CO., INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nebraska.

January 16, 1974.

Attorney(s) appearing for the Case

Altheimer & Gray, Chicago, Ill., Kutak, Rock, Cohen, Campbell, Garfinkle & Woodward, Omaha, Neb., for plaintiff.

Michael D. Howard, Tax Div., Dept. of Justice, Washington, D. C., William K. Schaphorst, U. S. Atty., Omaha, Neb., for defendant.

MEMORANDUM OPINION

SCHATZ, District Judge.

This is a suit for the recovery of federal highway use taxes assessed by the Internal Revenue Service under 26 U.S. C. § 4481. The plaintiff has paid a portion of the assessed tax and has brought this suit to recover the amount paid. The government has filed a counterclaim for recovery of the unpaid amount.

The plaintiff is Little Audrey's Transportation Co., Inc., a New Mexico corporation, having its...

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