design-features

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Case Title Lower Court Docketed Status Flags Tags Question Presented
24-885 Rockwater, Inc., dba Peerless Manufacturing Company v. United States Eleventh Circuit 2025-02-18 Denied Response Waived design-features federal-excise-tax highway-transportation statutory-exception statutory-interpretation vehicle-classification What is the proper statutory interpretation of 26 U.S.C. § 7701(a)(48)(A)(i) regarding the classification and taxation of specialized vehicles?