Legal Opinion
Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)
Court of Appeals for the Second Circuit
Decided July 22, 2013No. Docket 12-803PublishedCited by 22 opinions
1Opinion of the Court
KATZMANN, Circuit Judge:
This case calls on us to decide if the bankrupt telecommunications company WorldCom must pay federal excise taxes on the purchase of a telecommunications service that connected people using dial-up modems to the Internet. Appellant, the Internal Revenue Service (“IRS”), appeals from a judgment of the United States District Court for the Southern District of New York (Forrest, J.), which upheld the decision of the Bankruptcy Court (Gonzalez, C.J.) to grant the objection of the reorganized debtors (“Debtors”) 1 to the IRS’s proof of claim for taxes owed and the Debtors’…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Duncan v. WalkerSupreme Court of the United States · 2001
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3Cited by22 opinions
- Price Trucking Corp. v. Norampac Industries, Inc.Court of Appeals for the Second Circuit · 2014
- Weisfelner v. Fund 1 (In re Lyondell Chemical Co.)United States Bankruptcy Court, S.D. New York · 2014
- Laurent v. PricewaterhouseCoopers LLPCourt of Appeals for the Second Circuit · 2015
- Cuthill v. BlinkenCourt of Appeals for the Second Circuit · 2021
- Munoz-Gonzalez v. D.L.C. Limousine Serv., Inc.Court of Appeals for the Second Circuit · 2018
17 more not listed; retrieve them via the Exa API.