Legal Opinion
Apollo Fuel Oil v. United States
Court of Appeals for the Second Circuit
Decided November 4, 1999No. 1999PublishedCited by 15 opinions
1Per curiam
Plaintiff Apollo Fuel Oil (“Apollo”) appeals from a judgment entered in the United States District Court for the Eastern District of New York, following a trial on consent pursuant to 28 U.S.C. § 636(c)(1) (1994) before Roanne L. Mann, Magistrate Judge, dismissing Apollo’s complaint seeking the refund of a tax penalty imposed by the Internal Revenue Service (“IRS”) pursuant to 26 U.S.C. § 6715(a)(2) (Supp. Ill 1997). The penalty was imposed on the ground that Apollo knowingly held tax-exempt fuel for the taxable use of fueling a highway vehicle. On appeal, Apollo contends principally that the…
2Cases cited11 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Bose Corp. v. Consumers Union of United States, Inc.Supreme Court of the United States · 1984
- New York v. BurgerSupreme Court of the United States · 1987
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Nisselson v. Ford Motor Co. (In Re Monahan Ford Corp.)United States Bankruptcy Court, E.D. New York · 2006
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2000
- New York v. United Parcel Service, Inc.District Court, S.D. New York · 2017
- Reino De España v. American Bureau of Shipping, Inc.Court of Appeals for the Second Circuit · 2012
- Carroll v. United StatesDistrict Court, S.D. New York · 2001
10 more not listed; retrieve them via the Exa API.