Legal Opinion

Panasonic Communications Corp. of America v. United States

United States Court of Federal Claims

Decided May 6, 2011No. 09-793 TPublishedCited by 1 opinion

1Opinion of the Court

*424 ORDER

EDWARD J. DAMICH, Judge.

This case is a tax refund action wherein Panasonic complains that the Internal Revenue Service (“IRS”) improperly imposed an excise tax against it due to the presence of ozone-depleting chemicals (ODCs) allegedly used in the manufacture and production of its imported telephone products. In September 2010, the Court set out a schedule for fact and expert discovery in preparation for a mini-trial on the issue of the validity of the ODC testing.

Before the Court is Plaintiffs second motion to compel discovery responses. At issue are Plaintiffs Request for Production…

2Cases cited12 opinions

  1. Department of the Interior v. Klamath Water Users Protective Ass'nSupreme Court of the United States · 2001
  2. United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
  3. In Re Bieter CompanyCourt of Appeals for the Eighth Circuit · 1994
  4. Cavallaro v. United StatesCourt of Appeals for the First Circuit · 2002
  5. United States v. Chevrontexoco Corp.District Court, N.D. California · 2002

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3Cited by1 opinion

  1. Oasis International Waters, Inc. v. United StatesUnited States Court of Federal Claims · 2013

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