Court of Appeals for the Sixth Circuit January 15, 1992, 91-1514 (Centra, Inc. And Central Transport, Inc. v. United States)

MILBURN, Circuit Judge.

Plaintiffs-appellants Central Transport, Inc. and CenTra, Inc. (“taxpayers”) appeal from the judgment entered in favor of defendant-appellee, United States of America, in this action seeking a refund of excise taxes paid by the taxpayers. The principal issue in this case is whether the excise taxes imposed on certain heavy trucks under 26 U.S.C.