Pacific Gas and Electric Company, a Corporation v. United States

Pacific Gas and Electric Company (Pacific) instituted this action seeking a refund of highway use taxes paid under protest for the periods September 1, 1972, through June 30, 1976. After a response by the United States, each party submitted a motion for summary judgment. Based on the presence of pintle hooks on the motor vehicles of Pacific the Internal Revenue Service determined that the taxpayer’s trucks should be treated as truck-trailer combinations rather than as single unit vehicles in computing the taxable gross weight for highway tax purposes. The district court agreed and granted summary judgment.

I.

Pacific is a public utility company providing gas and electric service to the public in parts of California. In the operation of its facilities, it utilizes various types of trucks and other equipment in the construction, operation and maintenance of its utility system. Similar type trucks are used throughout the industry, and by other persons. Certain described vehicles are subject to a tax imposed on highway motor vehicles pursuant to 26 U.S.C. § 4481 . The designation and application of the classification of such vehicles is the subject of this action.

In 1957, the…