Legal Opinion
Hostar Marine Transport Systems, Inc. v. United States
Court of Appeals for the First Circuit
Decided January 7, 2010No. 08-2535PublishedCited by 14 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
This is an appeal from a denial of a tax refund. The taxpayer, Hostar Marine Transportation Systems, Inc. (“Hostar”), a manufacturer of hydraulic boat trailers, seeks a refund of federal excise taxes in the amount of $2,861.30 plus interest. The United States counterclaimed for $195,773 plus interest on Hostar’s as yet unpaid taxes.
The United States District Court for the District of Massachusetts granted the United States’ (1) motion to dismiss Hos-tar’s claim to have suffered a violation of due process, (2) motion for summary judgment on Hostar’s claim that it was…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. Frank P. Bongiorno, United States of America v. Frank P. BongiornoCourt of Appeals for the First Circuit · 1997
- United States v. KaiserSupreme Court of the United States · 1960
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
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3Cited by14 opinions
- Shafmaster v. United StatesCourt of Appeals for the First Circuit · 2013
- United States v. Rivera-MorenoCourt of Appeals for the First Circuit · 2010
- Daniels v. AginCourt of Appeals for the First Circuit · 2013
- Sam M. Ex Rel. Elliott v. CarcieriCourt of Appeals for the First Circuit · 2010
- Merck & Co., Inc. v. United StatesCourt of Appeals for the Third Circuit · 2011
9 more not listed; retrieve them via the Exa API.