Legal Opinion
Ranger Fuel Corp. v. United States
District Court, E.D. Virginia
Decided December 28, 1998No. CIV.A. 3:98cv370PublishedCited by 15 opinions
1Opinion of the Court
DECLARATORY JUDGMENT AND ORDER
WILLIAMS, Senior District Judge.
This matter is before the Court on plaintiffs’ motion for summary judgment. Plaintiffs’ motion for summary judgment is GRANTED in part and CONDITIONALLY GRANTED in part. For the reasons stated in the accompanying Memorandum Opinion, the Court hereby DECLARES Section 4121 of the Internal Revenue Code, 26 U.S.C. § 4121, to be unconstitutional. The Court FINDS plaintiffs to have satisfied the prerequisites imposed by Title 26, United States Code Section 6416(a)(1)(d) for a refund of taxes paid as a result of sales to eleven of the…
2Cases cited9 opinions
- United States v. National Treasury Employees UnionSupreme Court of the United States · 1995
- Fairbank v. United StatesSupreme Court of the United States · 1901
- United States v. International Business MacHines Corp.Supreme Court of the United States · 1996
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- United States v. United States Shoe Corp.Supreme Court of the United States · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- Venture Coal Sales Company, Sanner Energies, Inc., and Future Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Development Specialists, Inc. v. Peabody Energy Corp.District Court, S.D. New York · 2013
- Consolidation Coal Co. v. United StatesUnited States Court of Federal Claims · 2005
- Strategic Housing Finance Corp. v. United StatesUnited States Court of Federal Claims · 2009
10 more not listed; retrieve them via the Exa API.