federal-excise-tax

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-885 Rockwater, Inc., dba Peerless Manufacturing Company v. United States Eleventh Circuit 2025-02-18 Denied Response Waived design-features federal-excise-tax highway-transportation statutory-exception statutory-interpretation vehicle-classification This statutory interpretation case raises the primary question as to the plain (best) meaning of 26 U.S.C. § 7701(a)(48)(A)(i) and, in the context of …
22-961 Dean Allen Steeves v. United States Federal Circuit 2023-04-03 Denied Response Waived church-status church-tax-exemption federal-excise-tax federal-income-tax integrated-auxiliary labor-as-commodity peonage peonage-prohibition statutory-interpretation tax-exemption 1. Whether Congresses ' Mandatory Exceptions, found in Public Law 91-172 at 508(c)(1)(A), 83 Stat 494- 495 & 6033(a)(2)A)(i), 83 Stat 519-520 for "c…