Legal Opinion
Consolidated Edison Co. of New York, Inc. v. United States
District Court, S.D. New York
Decided September 3, 1998No. 97 CIV. 4366(MBM)PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
MUKASEY, District Judge.
In this tax refund action, Consolidated Edison Company of New York, Inc. (“ConEd”), sues to recover approximately $31,000 in penalties it paid to the Internal Revenue Service (“I.R.S.”) for having improperly received and used nontaxable diesel fuel. The parties now cross-move for a summary judgment pursuant to Fed.R.Civ.P. 56(c). For the reasons set forth below, ConEd’s motion is denied, and the Government’s motion is granted in part and provisionally denied in part.
I
The facts relevant to these motions are undisputed. ConEd is a New York-based utility…
2Cases cited7 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- Jacque Tirado, A/K/A Jacque Dante v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- United States v. Edward TrzaskaCourt of Appeals for the Second Circuit · 1997
- United States v. Rainford T. ThompsonCourt of Appeals for the Second Circuit · 1994
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2000
- In Re FM Transmix Corp.United States Bankruptcy Court, E.D. New York · 1999
- Apollo Fuel Oil v. United StatesDistrict Court, E.D. New York · 1999
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2000