Legal Opinion

Royal Caribbean Cruises, Ltd. v. United States

Court of Appeals for the Eleventh Circuit

Decided March 25, 1997No. 95-4944PublishedCited by 13 opinions

1Per curiam

Royal Caribbean Cruises, Ltd. (“Royal Caribbean”) filed this tax action in the Southern District of Florida seeking a refund of taxes paid pursuant to 26 U.S.C. § 4471. The United States filed a counterclaim seeking additional taxes it claims Royal Caribbean owes under § 4471. Royal Caribbean moved for summary judgment, and the government cross-motioned for summary judgment on its counterclaim. The district court granted Royal Caribbean’s motion and denied the government’s motion. The government appealed.

I. FACTS

The material facts in this ease are not in dispute. Royal Caribbean, a…

2Cases cited6 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Mize v. Jefferson City Board of EducationCourt of Appeals for the Eleventh Circuit · 1996
  3. Gould v. GouldSupreme Court of the United States · 1917
  4. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  5. Rjr Nabisco, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1992

1 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Chickasaw Nation v. United StatesCourt of Appeals for the Tenth Circuit · 2000
  2. Carolyn Burlison v. McDonald's CorporationCourt of Appeals for the Eleventh Circuit · 2006
  3. American Bankers Insurance Group, Inc. v. United StatesDistrict Court, S.D. Florida · 2004
  4. Herman v. Suwannee Swifty Stores, Inc.District Court, M.D. Georgia · 1998
  5. Golden Rod Farms, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1997

8 more not listed; retrieve them via the Exa API.

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