Legal Opinion

In Re LONG-DISTANCE TELEPHONE SERVICE FEDERAL EXCISE TAX REFUND LITIGATION

District Court, District of Columbia

Decided April 10, 2012No. Misc. No. 2007-0014PublishedCited by 12 opinions

1Opinion of the Court

MEMORANDUM OPINION

Granting the Defendant’s Motion for Determination of Mandate’s Scope; Remanding to the Internal Revenue Service and Prospectively Vacating Notice 2006-50

RICARDO M. URBINA, District Judge.

I. INTRODUCTION

The plaintiffs challenge the adequacy of a tax refund process instituted by the Internal Revenue Service (“IRS” or “the defendant”). The court previously dismissed the plaintiffs’ Administrative Procedure Act (“APA”) claim, but the Circuit remanded, instructing this court to consider the merits of the plaintiffs’ APA claim in accordance with the Circuit’s opinion. The matter…

2Cases cited17 opinions

  1. Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
  2. Norton v. Southern Utah Wilderness AllianceSupreme Court of the United States · 2004
  3. Sugar Cane Growers Cooperative of Florida v. VenemanCourt of Appeals for the D.C. Circuit · 2002
  4. Sierra Club v. Lee M. Thomas, Administrator, Environmental Protection Agency, American Mining Congress, National Coal Association, IntervenorsCourt of Appeals for the D.C. Circuit · 1987
  5. Center for Auto Safety & Public Citizen, Inc. v. National Highway Traffic Safety AdministrationCourt of Appeals for the D.C. Circuit · 2006

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3Cited by12 opinions

  1. Gurrola v. United States ex rel. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2014
  2. Nat'l Venture Capital Ass'n v. DukeCourt of Appeals for the D.C. Circuit · 2017
  3. Mendoza v. SolisDistrict Court, District of Columbia · 2014
  4. In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationDistrict Court, District of Columbia · 2012
  5. 8x8, Inc. v. United StatesUnited States Court of Federal Claims · 2016

7 more not listed; retrieve them via the Exa API.

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