ELR Citation: ELR 20474
No(s). 98-4444 (6th Cir. Jan 30, 2002)

The court affirms a district court holding that a taxpayer who purchased an ozone-depleting chemical (ODC) from China and then processed and sold the ODC to customers in the United States is subject to federal excise taxes. The court first holds that the taxpayer cannot take advantage of an exemptio...