Legal Opinion
In Re Long-Distance Telephone Service Federal Excise Tax Refund Litigation
District Court, District of Columbia
Decided August 10, 2007No. MDL No. 1798, Master File 07-mc-0014, Member Case 07-cv-0051 (RMU)PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
URBINA, District Judge.
Denying the Defendant’s Motion to Dismiss
I. INTRODUCTION
When the taxman takes too much, how must he disgorge his unlawful gains? This is the question confronting the court in the plaintiffs amended complaint bringing an Administrative Procedure Act (“APA”) claim challenging the IRS’s refund mechanism for a now-defunct levy of telephone excise taxes. The defendant seeks dismissal of the APA claim on the grounds that (1) the plaintiff lacks standing, (2) the IRS’s action is committed to agency discretion, (3) the IRS enjoys sovereign immunity and (4) the…
2Cases cited80 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
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3Cited by8 opinions
- PHRASAVANG v. Deutsche BankDistrict Court, District of Columbia · 2009
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Concilio De Salud Integral De Loiza, Inc. v. U.S. Department of Health & Human ServicesDistrict Court, District of Columbia · 2008
3 more not listed; retrieve them via the Exa API.