Legal Opinion
Fortis, Inc. v. United States
District Court, S.D. New York
Decided September 16, 2004No. 03 Civ. 5137(JGK)PublishedCited by 19 opinions
1Opinion of the Court
OPINION and ORDER
KOELTL, District Judge.
The plaintiff, Fortis, Inc. (“Fortis”), brought this action to obtain a refund from the Internal Revenue Service (“IRS”) on excise taxes that Fortis had remitted for certain long-distance telephone service. The primary issue is whether the definition of taxable “toll telephone service” in 26 U.S.C. § 4252(b)(1) includes long-distance service where charges are based on the elapsed transmission time of a call but not the distance the call travels. Fortis has filed a motion for summary judgment seeking judgment in its favor on the liability of the…
2Cases cited50 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Mallard v. United States Dist. Court for Southern Dist. of IowaSupreme Court of the United States · 1989
45 more not listed; retrieve them via the Exa API.
3Cited by19 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
- National Railroad Passenger Corp. v. United StatesCourt of Appeals for the D.C. Circuit · 2005
- America Online, Inc. v. United StatesUnited States Court of Federal Claims · 2005
14 more not listed; retrieve them via the Exa API.