FINDINGS OF FACT AND CONCLUSIONS OF LAW
William C. Griesbach, United States District Judge.
Section 4051 of the Internal Revenue Code (I.R.C.) imposes a 12 percent tax on the first retail sale of "tractors of any kind chiefly used for highway transportation in combination with a trailer or semitrailer." 26 U.S.C. § 4051(a)(1)(E)....
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.