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STATE, DEPT. OF TRANSP. v. UNITED STATES

Civ. A. No. 75-1155A.

430 F.Supp. 823 (1976)

STATE of Georgia, DEPARTMENT OF TRANSPORTATION v. UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

December 30, 1976.

Attorney(s) appearing for the Case

Arthur K. Bolton, Atty. Gen., David A. Runnion, Asst. Atty. Gen., Atlanta, Ga., for plaintiffs.

Sherman D. Johnson, William D. Mallard, Jr., Asst. U. S. Attys., John W. Stokes, Jr., U. S. Atty., Atlanta, Ga., Gregory R. Schwandt, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendants.

ORDER

RICHARD C. FREEMAN, District Judge.

This is an action brought by the State of Georgia to procure the refund of a tax collected pursuant to § 4491 of the Internal Revenue Code of 1954, 26 U.S.C. § 4491. The action is presently before this court on cross-motions for summary judgment.

Section 4491(a) of the Internal Revenue Code provides for the imposition of a tax on the use of any taxable civil aircraft during the applicable year....

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