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173154P.pdf   08/23/2018  Thompson Truck & Trailer  v.  United States
   U.S. Court of Appeals Case No:  17-3154
   U.S. District Court for the Northern District of Iowa - Cedar Rapids   
   [PUBLISHED] [Wollman, Author, with Arnold and Stras, Circuit Judges] 
   Civil case - Federal Tax. In action seeking a refund of excise taxes paid 
   on diesel particulate filters Thompson fitted to the trucks its sells, the 
   phrase "part or accessory" in 26 U.S.C. Sec. 4051(a)(1) was not ambiguous 
   and the filters were properly taxed as either parts or accessories, both 
   of which fall within the scope of the statute.