Thompson Truck & Trailer v. United States, No. 17-3154 (8th Cir. 2018)
Annotate this CaseThe Eighth Circuit affirmed the district court's dismissal of Thompson's complaint claiming a refund of excise taxes for its diesel particulate filters under Internal Revenue Code 4051(a)(1). The court held that the phrase "part or accessory" in section 4051(a)(1) was not ambiguous and the filters were properly taxed as either parts or accessories, both of which fell within the scope of the statute.
Court Description: Wollman, Author, with Arnold and Stras, Circuit Judges] Civil case - Federal Tax. In action seeking a refund of excise taxes paid on diesel particulate filters Thompson fitted to the trucks its sells, the phrase "part or accessory" in 26 U.S.C. Sec. 4051(a)(1) was not ambiguous and the filters were properly taxed as either parts or accessories, both of which fall within the scope of the statute.
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