ROCKWATER INC v. UNITED STATES OF AMERICA

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Case overview

Case Number:

4:21-cv-00125

Court:

Georgia Middle

Nature of Suit:

Taxes

Judge:

CLAY D LAND

  1. January 04, 2023

    Ga. Biz Can't Recoup Peanut Wagons' Excise Tax, Court Told

    A Georgia company can't recoup federal heavy truck and trailer excise taxes it paid on its sale of peanut-drying semitrailers, the U.S. government told a federal court, arguing the company's ability to freely use public highways and other factors render it liable for the tax.

  2. November 22, 2022

    Peanut Trailers Taxable As Highway Vehicles, Gov't Tells Court

    A Georgia company owes the federal heavy truck and trailer excise tax on its sale of peanut-drying semitrailers, the U.S. government told a federal court, arguing that the trailers constitute taxable highway vehicles rather than the "mobile farm machinery" that the business has called them.

  3. July 20, 2021

    Peanut Wagons Not Subject To Highway Tax, Court Told

    A Georgia company is owed a $37,031 refund from the Internal Revenue Service because highway use excise taxes don't apply to specially designed peanut drying wagons, the company told a federal court.