Legal Opinion
USA Choice Internet Service, LLC v. United States
United States Court of Federal Claims
Decided November 15, 2006No. 05-0525TPublishedCited by 12 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
USA Choice Internet Service, LLC, (“USA Choice”) seeks a refund of communications excise tax it paid on certain communications services it purchased for use in providing internet access to its customers. The taxes were paid from January 1999 through April 2002 respecting various services provided by Verizon (including its predecessor entities GTE and Bell Atlantic), ALLTEL, and Sprint. Excise taxes at the statutory rate of 3% were collected by the telephone companies and paid over to the government. See 26 U.S.C. [“I.R.C.”] § 4251(b)(2); 26 C.F.R. (“Treas.Reg.”)…
2Cases cited62 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Welch v. HelveringSupreme Court of the United States · 1933
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
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3Cited by12 opinions
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
- USA Choice Internet Services, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Comcation, Inc. v. United StatesUnited States Court of Federal Claims · 2007
- Democratic Leadership Council, Inc. v. United StatesDistrict Court, District of Columbia · 2008
- Marandola v. United StatesUnited States Court of Federal Claims · 2007
7 more not listed; retrieve them via the Exa API.