Legal Opinion
Continental Air Transport Co. v. United States
District Court, N.D. Illinois
Decided January 31, 2014No. 12 C 5747Published
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
MATTHEW F. KENNELLY, District Judge:
Continental Air Transport, which operates a van shuttle service in Chicago, has sued the United States under 26 U.S.C. § 7422, alleging that it is entitled to a refund for taxes and penalties that it says the Internal Revenue Service wrongfully assessed for its gasoline usage. Continental has moved for summary judgment on its claims. The government has conceded the claim on penalties it assessed against Continental but has cross-moved for par*1096tial summary judgment on Continental’s refund claim. For the reasons stated below, the…
2Cases cited4 opinions
- Continental Casualty Company and Continental Insurance Company v. Northwestern National Insurance CompanyCourt of Appeals for the Seventh Circuit · 2005
- Laskin v. SiegelCourt of Appeals for the Seventh Circuit · 2013
- Medical Transportation Management Corp. v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- Medical Transp. Mgmt. Corp. v. Comm'rUnited States Tax Court · 2006