Fitzgerald Truck Parts & Sales v. USA
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May 22, 2025
6th Circ. Won't Rethink Denial Of $268M Excise Tax Break
The Sixth Circuit won't reconsider its ruling against a Tennessee truck company seeking a $268 million break on excise taxes, letting stand its stance that the company's refurbished tractors may not qualify because they might have previously been sold to tax-exempt buyers.
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May 16, 2025
Truck Co. Asks 6th Circ. To Rethink Excise Tax Reversal
A company seeking $268 million in excise tax exemptions for its refurbished tractors asked the Sixth Circuit to reconsider its decision that the tractors might not qualify because they may have previously been sold to tax-exempt buyers, saying the appeals court mistakenly considered unrelated laws.
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April 01, 2025
6th Circ. Reverses Truck Co.'s Excise Tax Relief
The Sixth Circuit reversed a decision that had allowed a company that refurbished and sold highway tractors to qualify for an excise tax exemption, returning the case to a Tennessee district court, whose jury had relieved the company of a $268 million tax bill.
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October 31, 2024
6th Circ. Wary Of Bid To Overturn $500M Win For Truck Co.
Sixth Circuit judges seemed聽skeptical Thursday of the government's $500 million bid to overturn a Tennessee jury's decision that a company's refurbished trucks qualified for a safe harbor from excise taxes, saying the government's reading of a tax provision was unclear.
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August 05, 2024
Truck Co. Can't Skirt $500M Excise Tax Bill, US Tells 6th Circ.
A Tennessee truck company failed to demonstrate its eligibility for a safe harbor that allowed it to escape from over $500 million in excise taxes and penalties over refurbished trucks it sold, the U.S. government told the Sixth Circuit, asking it to reverse a lower-court decision.
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July 15, 2024
Truck Co. Qualifies For $500M Tax Safe Harbor, 6th Circ. Told
A Tennessee company asked the Sixth Circuit to shield it from more than $500 million in excise tax liabilities, saying a lower court correctly found that its refurbished trucks qualify for the safe harbor from the heavy-truck excise tax.
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June 11, 2024
Trucks Don't Qualify For $400M Tax Exemption, 6th Circ. Told
A Tennessee company's refurbished trucks do not qualify for the safe harbor from the heavy-truck excise tax and should not be exempt from roughly $400 million in excise taxes, penalties and interest, the U.S. government told the Sixth Circuit.