Court of Appeals for the Ninth Circuit December 28, 1981, 80-4132 (Pacific Gas and Electric Company, a Corporation v. United States)

KELLAM, Senior District Judge:

Pacific Gas and Electric Company (Pacific) instituted this action seeking a refund of highway use taxes paid under protest for the periods September 1, 1972, through June 30, 1976. After a response by the United States, each party submitted a motion for summary judgment.