(Download) "Centra" by United States Court Of Appeals For The Sixth Circuit * Book PDF Kindle ePub Free

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eBook details

• Title: Centra
• Author : United States Court Of Appeals For The Sixth Circuit
• Release Date : January 15, 1992
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 62 KB

Description

MILBURN, Circuit Judge. Plaintiffs-appellants Central Transport, Inc. and CenTra, Inc. ("taxpayers") appeal from the judgment entered in favor of defendant-appellee, United States of America, in this action seeking a refund of excise taxes paid by the taxpayers. The principal issue in this case is whether the excise taxes imposed on certain heavy trucks under 26 U.S.C. § 4051 was properly imposed on American made trucks imported into the United States after sale and use in a foreign country. For the reasons that follow, we affirm.

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