In plaintiff's action against the United States Department of Internal Revenue Service seeking a refund of federal excise taxes plus interest, judgment against plaintiff is affirmed where: 1) dismissal of a claimed violation of due process was proper as plaintiff has not overcome what is the IRS's prerogative to tax it, but not its competitors; 2) summary judgment regarding plaintiff's claimed exemption from the tax excised pursuant to section 4051 of the I.R.C. is affirmed as the tax was properly assessed against plaintiff because its hydraulic boat trailers do not qualify as semitrailers or truck trailers, do not qualify for exception for Gross Vehicle Weight, and do not qualify for the off-highway transportation exception to the excise tax; and 3) grant of United States' motion for summary judgment on its counterclaim was proper.
Appeal from the United States District Court for the District of Massachusetts
Decided January 5, 2010
Opinion by Torruella, Circuit Judge
For Appellant: Timothy J. Burke, Burke & Associates
For Appellee: Bridget M. Rowan, Attorney, Tax Division, Department of Justice