Legal Opinion
Gateway Equipment Corp. v. United States
District Court, W.D. New York
Decided February 23, 2003No. 1:00-cv-00051PublishedCited by 6 opinions
1Opinion of the Court
INTRODUCTION
CURTIN, District Judge.
Plaintiff Gateway Equipment Corporation (“Gateway”) brought two actions 1 against the United States for the recovery of excise taxes. In the first action, docketed as 00-CV-51, Gateway alleged that taxes in the amount of $15,534.00 were erroneously and illegally assessed against and collected from it during the taxable quarter ending June 30, 1995. Item 1. Shortly after the first action was filed, Gateway filed another action against the United States to recover additional excise taxes in the amount of $105,823.00 assessed and collected during seven taxable…
2Cases cited31 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
- General Electric Co. v. JoinerSupreme Court of the United States · 1997
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
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3Cited by6 opinions
- Baines v. MasielloDistrict Court, W.D. New York · 2003
- Worldwide Equipment, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2010
- Myles Lorentz, Inc. v. CommissionerUnited States Tax Court · 2012
- Worldwide Equipment v. United StatesDistrict Court, E.D. Kentucky · 2008
- Bridgestone/Firestone Americas Holding, Inc. v. United StatesDistrict Court, M.D. Tennessee · 2004
1 more not listed; retrieve them via the Exa API.