Steel Haulers, Inc. v. United States

440 F.2d 1176, 27 A.F.T.R.2d (RIA) 1901, 1971 U.S. App. LEXIS 10642

Opinions

PER CURIAM.

This appeal is brought by the United States from a judgment of the United States District Court for the Western District of Missouri. Plaintiff, Steel Haulers, Inc., instituted this action for recovery of federal highway use taxes it paid to the federal government. After careful consideration of the applicable federal and state statutes and regulations, the District Court entered judgment for the plaintiff. Steel Haulers, Inc. v. United States, 316 F.Supp. 707 (W.D.Mo.1970).

After consideration of the issues on appeal, we find ourselves in agreement with the opinion of the District Court. On the basis of that opinion, the judgment is

Affirmed.