federal-excise-tax
2 cases — ← All topics
| 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? |
| 22-961 | Dean Allen Steeves v. United States | Federal Circuit | 2023-04-03 | Denied | Response Waived | church-status church-tax-exemption federal-excise-tax federal-income-tax integrated-auxiliary labor-as-commodity peonage peonage-prohibition statutory-interpretation tax-exemption | Whether churches are mandatorily excepted from federal income/excise-tax liability |