Legal Opinion
Trans-Lux Corporation v. The United States
Court of Appeals for the Federal Circuit
Decided December 29, 1982No. 123-79PublishedCited by 14 opinions
1Opinion of the Court
BENNETT, Circuit Judge.
This is an appeal from a judgment of the United States Claims Court. * The court determined that amounts paid by the lessees of Trans-Lux’s teletypewriters to Trans-Lux were not “charges” paid for “teletypewriter exchange service” within the meaning of 26 U.S.C. § 4252(c) (1976). The court therefore held that Trans-Lux was entitled to recover the federal excise taxes paid to the United States in the last quarter of 1975 and the first two quarters of 1976 1 as computed on the rental and service charges paid by appellee’s customers. Because the excise taxes were actually…
2Cases cited8 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Train v. Colorado Public Interest Research Group, Inc.Supreme Court of the United States · 1976
- A. P. Green Export Company v. United StatesUnited States Court of Claims · 1960
- Ocean Drilling & Exploration Co. v. United StatesUnited States Court of Claims · 1979
- Allstate Insurance v. United StatesUnited States Court of Claims · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- American Bankers Insurance Group v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
- America Online, Inc. v. United StatesUnited States Court of Federal Claims · 2005
- Mary Rose Diefenderfer v. Merit Systems Protection BoardCourt of Appeals for the Federal Circuit · 1999
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
- Fortis, Inc. v. United StatesDistrict Court, S.D. New York · 2004
9 more not listed; retrieve them via the Exa API.