MEMORANDUM OPINION AND ORDER
JOINER, District Judge.
This lawsuit involves a claim for refund by plaintiff, Faygo Beverages, Inc. ["Faygo"], of certain federal diesel fuel excise taxes. The government has filed a counterclaim seeking a judgment for additional assessments of federal diesel fuel excise taxes against plaintiff that remain unpaid. The case is before the court on cross motions for summary judgment. The parties have filed a stipulated record which...
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