K Vintners, et al. v. United States, No. 12-CV-5128-TOR, 2013 U.S. Dist. LEXIS 29059 (E.D. Wash. Mar. 4, 2013)

(plaintiff, small domestic wine producer, attempts to recover excise taxes on wine that plaintiff produces based on plaintiff's alleged improper claim to "Small Producers Tax Credit" of I.R.C. Sec. 5041(c); defendant claimed that plaintiff lacked standing to sue for requested relief on basis that another plaintiff was liable for assessment and that claim is time-barred; plaintiff contracted with another plaintiff to transport wine to place of storage before sale and parties agreed that transporter plaintiff would pay federal excise tax and then be reimbursed by plaintiff; parties agreed that transported would claim I.R.C. Sec. 5041(c) tax credit to which they believed plaintiff was entitled to; transported paid all taxes, less the credit, for tax years in issue; defendant determined that plaintiff not entitled to credit because wine never physically touched plaintiff's premises, so credit could not be transferred to transporter plaintiff; tax deficiency assessment issued against transporter plaintiff in amount of $433,238.37 and transporter plaintiff paid deficiency  and plaintiff reimbursed transporter plaintiff for such amount and sought reimbursement from defendant; plaintiff has standing to pursue refund because it has financial interest in outcome of litigation due to contractual obligation to reimburse transporter for excise taxes paid; statute of limitations not tolled).