Legal Opinion
Locus Telecommunications, Inc. v. United States
United States Court of Federal Claims
Decided August 23, 2011No. Nos. 05-1184T, 06-277TPublishedCited by 3 opinions
1Opinion of the Court
ORDER AND OPINION
HODGES, Judge.
This is a claim for refund of excise taxes. Plaintiff purchases telecommunications services wholesale from facilities-based carriers and sells them to distributors as telephone calling cards. Its claim for a refund of excise taxes arose when a lawsuit against the United States confirmed that the tax did not extend to the type of business in which plaintiff is engaged as a “telecommunications carrier.” See Am. Bankers Ins. Grp. v. United States, 408 F.3d 1328, 1337 (11th Cir.2005).
Plaintiff claimed a refund totaling approximately $17,898,889. It reached a partial…
2Cases cited9 opinions
- American Bankers Insurance Group v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
- Officemax, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Reese Brothers, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2006
- Exac Corp. v. Neptune Measurement CoCourt of Appeals for the Federal Circuit · 1990
- National Railroad Passenger Corp. v. United StatesCourt of Appeals for the D.C. Circuit · 2005
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3Cited by3 opinions
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