Legal Opinion
Columbia Marine Services, Inc., Individually and on Behalf of a Class of Similarly Situated v. Reffet Limited, a United Kingdom Corporation
Court of Appeals for the Second Circuit
Decided November 2, 1988No. 1107, Docket 88-7072PublishedCited by 30 opinions
1Opinion of the Court
VAN GRAAFEILAND, Circuit Judge:
Columbia Marine Services, Inc. appeals from a judgment of the United States District Court for the Southern District of New York (Sprizzo, J.) dismissing its class-action complaint against Reffet Limited and certain United Kingdom (U.K.) insurance companies. Columbia sought to recover retroactive refunds of federal excise taxes which Reffet, acting on behalf of appellee insurers, had obtained from the Internal Revenue Service pursuant to an international tax treaty between the United States and the United Kingdom. The district court granted appellees’ Rule 12(b)…
2Cases cited23 opinions
- Hanoch Tel-Oren, in His Capacity as Father, on Behalf of the Deceased, Imry Tel-Oren v. Libyan Arab Republic Hanoch Tel-Oren v. Libyan Arab RepublicCourt of Appeals for the D.C. Circuit · 1984
- Leeke v. GordonSupreme Court of the United States · 1978
- Marine Midland Bank v. John E. Russo Produce Co.New York Court of Appeals · 1980
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Maximov v. United StatesSupreme Court of the United States · 1963
18 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Mu-Xing Wang v. AshcroftCourt of Appeals for the Second Circuit · 2003
- Wang v. AshcroftCourt of Appeals for the Second Circuit · 2003
- Macomber v. Travelers Property & Casualty Corp.Supreme Court of Connecticut · 2002
- Elsevier, Inc. v. GrossmanDistrict Court, S.D. New York · 2015
- United States v. RodriguesDistrict Court, E.D. New York · 1999
25 more not listed; retrieve them via the Exa API.