Hostar Marine Transport System v. US

Filing 920100107

Opinion

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var WPFootnote1 = 'For more information, see the decisions below: Hostar Marine\
Transp. Sys., Inc. v. United States (Hostar I), No. 05-10111-DPW,\
2005 U.S. Dist. LEXIS 10938 (D. Mass. May 26, 2005); Hostar Marine\
Transp. Sys., Inc. v. United States (Hostar II), No. 06-10834-DPW,\
2008 U.S. Dist. LEXIS 43800 (D. Mass. June 3, 2008); Hostar Marine\
Transp. Sys., Inc. v. United States (Hostar III), No. 06-10834-DPW,\
2008 U.S. Dist. LEXIS 82671 (D. Mass. Oct. 16, 2008).\
'

var WPFootnote2 = 'Hostar\'s complaint stated that the portion of the I.R.C.\
pursuant to which it has been assessed excise tax is "4061(a)." It\
is clear from the complaint and Hostar\'s brief on appeal, however,\
that Hostar meant to write "4051(a)." Section 4061 of the I.R.C.\
was repealed in 1984.\
'

var WPFootnote3 = 'According to a deposition on October 31, 2007, from Dwight\
Stimson, III, a Hostar executive, the "fifth wheel" here does not,\
in fact, refer to a fifth wheel but rather the connection point on\
the tow vehicle.\
'

var WPFootnote4 = 'The same dictionary defines "trailer" as, most relevant to the\
sense used in this case, "a nonautomotive highway or industrial-plant vehicle designed to be hauled (as by a tractor, motortruck,\
or passenger automobile)." Webster\'s Third New International\
Dictionary Unabridged 2424. That dictionary also defines\
"automotive" as "containing within itself the means of propulsion"\
or "of, relating to, or concerned with vehicles or machines that\
propel themselves (as automobiles, trucks, airplanes, motorboats)." \
Id. at 148.\
'

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