Fitzgerald Truck Parts and Sales, LLC v. United States of America

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Case overview

Case Number:

2:19-cv-00008

Court:

Tennessee Middle

Nature of Suit:

Taxes

Judge:

Waverly D. Crenshaw, Jr

Firms

  1. July 21, 2023

    Jury Lets Co. Off Hook For $400M In Tax On Restored Trucks

    A truck company doesn't owe roughly $400 million in excise taxes, penalties and interest for its refurbished tractors after a Tennessee federal jury concluded that the overhauled vehicles were eligible for a safe harbor providing an exemption from the tax. 

  2. September 28, 2020

    $64M Glider Truck Tax Row Needs More Discovery, Court Says

    A Tennessee federal court said it can't yet rule on the applicability of a safe harbor from a new tractor excise tax to a truck company's glider tractors because more discovery is needed in a $64 million dispute.

  3. June 24, 2020

    Truck Co. Urges Court To Reject IRS' $64M Excise Tax

    A truck company that sells refurbished highway tractors urged a Tennessee federal court to find the company's glider trucks eligible for a safe harbor and reject an $64 million excise tax assessment by the Internal Revenue Service.

  4. July 16, 2019

    $64M Truck Excise Tax Suit Against IRS Can Proceed

    A seller of refurbished semitrucks can proceed with claims that the IRS abruptly changed course on the treatment of the glider truck industry in a suit to recover $64 million in tractor-trailer excise taxes, a Tennessee federal court has ruled.

  5. February 07, 2019

    IRS Wrongly Levied $64M Tractor Truck Tax, Tenn. Court Told

    A truck company that sells refurbished highway tractors told a Tennessee federal court the Internal Revenue Service made a mistake in its $64 million excise tax assessment because it failed to apply a safe harbor math test.