Legal Opinion
USA Choice Internet Services, LLC v. United States
Court of Appeals for the Federal Circuit
Decided April 15, 2008No. 2007-5077PublishedCited by 10 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge LINN. Opinion concurring in part and dissenting in part filed by Circuit Judge DYK.
LINN, Circuit Judge.
The government appeals from a final judgment of the United States Court of Federal Claims following an order granting USA Choice Internet Services, LLC (“USA Choice”) a refund of communications excise taxes paid from January 1999 through April 2002 on various communication services purchased from local telephone companies. USA Choice Internet Serv., LLC v. United States, 73 Fed.Cl. 780 (2006). Because we hold that USA Choice’s incoming-only phone…
2Cases cited25 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Walters v. Metropolitan Educational Enterprises, Inc.Supreme Court of the United States · 1997
- Hassett v. WelchSupreme Court of the United States · 1938
20 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Suess v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Kellogg Brown & Root Services, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
- Wood v. United StatesUnited States Court of Federal Claims · 2009
- Manor Care, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
5 more not listed; retrieve them via the Exa API.