Legal Opinion

In Re Long-Distance Tele. Serv. Fed. Excise Tax

District Court, District of Columbia

Decided March 25, 2008No. MDL Docket No. 1798. Master File No. 07-mc-0014 (RMU). Nos. 07-cv-0051 (RMU), 07-cv-0050 (RMU), 06-cv-0483 (RMU)Published

1Opinion of the Court

(2008)

In re LONG-DISTANCE TELEPHONE SERVICE FEDERAL EXCISE TAX REFUND LITIGATION.

This Document Relates To

Cohen

v.

United States

Gurrola

v.

United States

Sloan

v.

United States.

MDL Docket No. 1798. Master File No. 07-mc-0014 (RMU). Nos. 07-cv-0051 (RMU), 07-cv-0050 (RMU), 06-cv-0483 (RMU).

United States District Court, District of Columbia.

March 25, 2008.

MEMORANDUM OPINION

GRANTING THE DEFENDANT'S MOTIONS TO DISMISS

RICARDO M. URBINA, District Judge.

I. INTRODUCTION

Transferred to this district and coordinated for pretrial purposes, these cases collectively challenge the Internal Revenue Service's ("IRS")…

2Cases cited108 opinions

  1. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  2. Conley v. GibsonSupreme Court of the United States · 1957
  3. Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
  4. Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
  5. Swierkiewicz v. Sorema N. A.Supreme Court of the United States · 2002

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