Case Name: STEEL HAULERS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1971-04-20
Citations: 440 F.2d 1176
Docket Number: No. 20621
Parties: STEEL HAULERS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 440
Pages: 1176–1178

Head Matter:
STEEL HAULERS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.
No. 20621.
United States Court of Appeals, Eighth Circuit.
April 20, 1971.
Bright, Circuit Judge, dissented and filed opinion.
Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, William S. Estabrook III, Attys., Tax Division, Dept. of Justice, Washington, D.C., for defendant-appellant; Bert C. Hurn, U. S. Atty., of counsel.
Robert L. Jackson, Kansas City, Mo., for plaintiff-appellee.
Before GIBSON, HEANEY and BRIGHT, Circuit Judges.

Opinion:
PER CURIAM.
This appeal is brought by the United States from a judgment of the United States District Court for the Western District of Missouri. Plaintiff, Steel Haulers, Inc., instituted this action for recovery of federal highway use taxes it paid to the federal government. After careful consideration of the applicable federal and state statutes and regulations, the District Court entered judgment for the plaintiff. Steel Haulers, Inc. v. United States, 316 F.Supp. 707 (W.D.Mo.1970).
After consideration of the issues on appeal, we find ourselves in agreement with the opinion of the District Court. On the basis of that opinion, the judgment is
Affirmed.