RUAN FINANCIAL CORP. v. U.S.

Civ. No. 88-1711-B.

765 F.Supp. 985 (1990)

RUAN FINANCIAL CORPORATION and Ruan Transport Corporation, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Iowa, C.D.

December 27, 1990.


Attorney(s) appearing for the Case

Mark McCormick, Belin Harris Helmick & Tesdell, Des Moines, Iowa, Keith Martin, Evelyn E. Johnson, Andrew A. Giaccia, Chadburne & Park, Washington, D.C., for plaintiffs.

Christopher D. Hagen, U.S. Atty., Des Moines, Iowa, Roger W. Bracken, Seth G. Heald, Dept. of Justice, Tax Div., Spec. Litigation, Washington, D.C., for defendant.


MEMORANDUM OPINION AND RULINGS

VIETOR, Chief Judge.

Plaintiffs Ruan Financial Corporation and Ruan Transport Corporation (jointly referred to as "Ruan") brings suit seeking a refund of federal manufacturer's excise taxes, interest and penalties, on 12 highway tractors. Defendant United States of America counterclaims seeking federal manufacturer's excise taxes, plus interest and penalties, on an additional 414 highway tractors. Both parties move for summary...

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