Legal Opinion
America Online, Inc. v. United States
United States Court of Federal Claims
Decided March 30, 2005No. 03-2383-TPublishedCited by 28 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
At issue is whether America Online, Inc. (“AOL”) is required to pay a federal excise tax on certain communications services provided to it by Sprint Communications Company, L.P. (“Sprint”). AOL seeks a refund for the tax in the amount of $201,141 it paid on these communications services during the first quarter of 1999. Compl. at 1. The government argues that provisions of the Internal Revenue Code apply to the services at issue and require that they be taxed at an excise rate of three percent. See 26 U.S.C. § 4251(a)(1) and (b)(2).
Sprint provided long-distance…
2Cases cited34 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
29 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- American Bankers Insurance Group v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
- Officemax, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Reese Brothers, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2006
- National Railroad Passenger Corp. v. United StatesCourt of Appeals for the D.C. Circuit · 2005
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
23 more not listed; retrieve them via the Exa API.