Court of Appeals for the Ninth Circuit June 7, 1983, 81-5877 (Luben Industries, Inc. v. United States)

EAST, Senior District Judge:

In the District Court, Luben Industries, Inc. (Luben) sought to recover a refund of allegedly unlawfully assessed and collected Federal excise taxes. The Government in turn counterclaimed for allegedly lawfully assessed but unpaid excise taxes. The parties filed cross-motions for summary judgments.