Trail King Industries, Inc. v. United States of America
Case Number:
4:24-cv-04164
Court:
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Firms
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July 28, 2025
Trailer Maker's Bid To Escape $4M Excise Taxes Dismissed
A trailer manufacturer can't avoid more than $4 million in excise taxes, interest and penalties, a South Dakota federal court ruled, finding it couldn't rely on an exemption from a technical advice memorandum after Congress altered the definition of off-highway vehicles.
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September 10, 2024
Trailer Co. Seeks Refund Of $4M In Highway Excise Taxes
The Internal Revenue Service erroneously assessed federal highway excise taxes on a South Dakota trailer manufacturer even though the agency had already determined that the trailers were exempt from the tax, the company told a federal court as it sought a tax refund of some $4 million.