Legal Opinion
Office Max, Inc. v. United States
District Court, N.D. Ohio
Decided February 13, 2004No. 1:03CV961PublishedCited by 13 opinions
1Opinion of the Court
Memorandum of Opinion and Order
GAUGHAN, District Judge.
Introduction
This matter is before the Court upon (1) plaintiff OfficeMax, Inc.’s Motion for Summary Judgment (Doc. 15) and (2) defendant United States’ Motion for Summary Judgment (Doe. 23). The issue presently before the Court is whether plaintiff OfficeMax is entitled to a refund of federal excise taxes remitted on certain long-distance telephone services. For the following reasons, the Court grants plaintiffs Motion for Summary Judgment and denies defendant’s Motion for Summary Judgment.
Facts
Plaintiff OfficeMax, Inc. filed a Complaint…
2Cases cited36 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
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
31 more not listed; retrieve them via the Exa API.
3Cited by13 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
8 more not listed; retrieve them via the Exa API.