Legal Opinion
Bayway Refining Company, Tosco Corporation, Counter v. Oxygenated Marketing and Trading A.G., Counter
Court of Appeals for the Second Circuit
Decided June 8, 2000No. 1999PublishedCited by 83 opinions
1Opinion of the Court
JACOBS, Circuit Judge:
Plaintiff-appellee Bayway Refining Company (“Bayway”) paid federal excise tax on a petroleum transaction, as the Internal Revenue Code requires a petroleum dealer to do in a sale to a buyer who has not procured an exemption under the applicable tax provision. In this diversity suit against the buyer, Oxygenated Marketing and Trading A.G. (“OMT”), Bayway seeks to recover the amount of the tax it paid. One question in this “battle of the forms” contract case is whether, under N.Y. U.C.C. § 2-207(2)(b) (McKinney 1993), a contract term allocating liability to the buyer for…
2Cases cited29 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Westech Engineering, Inc. v. Clearwater Constructors, Inc.Court of Appeals of Texas · 1992
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- Karen Maguire, on Behalf of Herself and All Others Similarly Situated v. Citicorp Retail Services, Inc.Court of Appeals for the Second Circuit · 1998
- In re the Arbitration between Marlene Industries Corp. & Carnac Textiles, Inc.New York Court of Appeals · 1978
24 more not listed; retrieve them via the Exa API.
3Cited by83 opinions
- Anne Ruggiero, Individually and as Representative of the Estate of Albert Ruggiero v. Warner-Lambert Company and Parke Davis, Docket No. 04-6674-CvCourt of Appeals for the Second Circuit · 2005
- Berkson v. Gogo LLCDistrict Court, E.D. New York · 2015
- Coosemans Specialties, Inc. v. GargiuloCourt of Appeals for the Second Circuit · 2007
- Anderson v. National Grid, PLCDistrict Court, E.D. New York · 2015
- Aceros Prefabricados, S.A. v. Tradearbed, Inc.Court of Appeals for the Second Circuit · 2002
78 more not listed; retrieve them via the Exa API.