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FITZGERALD TRUCK PARTS AND SALES v. UNITED STATES

No. 2:19-cv-00008.

391 F.Supp.3d 794 (2019)

FITZGERALD TRUCK PARTS AND SALES, LLC, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Tennessee, Northeastern Division.

Filed July 15, 2019.

Editors Note
Applicable Law: 26 U.S.C. § 7422
Cause: 26 U.S.C. § 7422 IRS: Refund Excise Tax
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

Kendall C. Jones, Eversheds Sutherland (US) LLP, Washington, DC, W. Scott Sims, Sims Funk, PLC, Nashville, TN, for Plaintiff.

Sean P. O'Donnell, Washington, DC, for Defendant.

MEMORANDUM OPINION

This is a case about glider semi-trucks and, more particularly, whether excise taxes are properly imposed on the sale of those trucks. A glider truck is built from a kit. Glider kits consisting of new tractor parts, including such things...

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