Legal Opinion
In re Long-Distance Telephone Service Federal Excise Tax Refund Litigation
Court of Appeals for the D.C. Circuit
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)PublishedCited by 16 opinions
1Opinion of the Court
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”) procedure for issuing refunds of a defunct long-distance telephone excise tax. The plaintiffs, 14 individuals and 2 companies, allege that the IRS illegally collected federal taxes from them in connection with their purchase of long-distance telephone services. They seek recovery of sums paid, as well as certain injunctive and declaratory…
2Cases cited108 opinions
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Conley v. GibsonSupreme Court of the United States · 1957
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Swierkiewicz v. Sorema N. A.Supreme Court of the United States · 2002
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3Cited by16 opinions
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- Gurrola v. United States ex rel. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2014
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
- Smalls v. United StatesUnited States Court of Federal Claims · 2009
11 more not listed; retrieve them via the Exa API.