Legal Opinion
Chemoil Corp. v. United States
District Court, S.D. New York
Decided September 26, 2023No. 1:19-cv-06314Unknown
1Opinion
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK ------------------------------------------------------------X CHEMOIL CORP., Plaintiff, -v- No. 19-CV-6314-LTS-JW UNITED STATES OF AMERICA, Defendant. ------------------------------------------------------------X MEMORANDUM ORDER Chemoil Corporation (“Chemoil” or “Plaintiff”) brings this action against the United States of America (the “Government” or “Defendant”), asserting causes of action for (1) recovery of an excise tax refund under 26 U.S.C. (“I.R.C.”) sections 4081, 6426, and 6427, and (2) recovery of a penalty assessed by the…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Gregory v. HelveringSupreme Court of the United States · 1935
- Brown v. Eli Lilly and Co.Court of Appeals for the Second Circuit · 2011
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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