Логин или email Регистрация Пароль Я забыл пароль


Войти при помощи:

Судебные дела / Зарубежная практика  / FORTIS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Second Circuit., 447 F.3d 190, Docket No. 05-2518-CV., Decided: April 27, 2006

FORTIS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Second Circuit., 447 F.3d 190, Docket No. 05-2518-CV., Decided: April 27, 2006

24.06.2008  

FORTIS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

447 F.3d 190

Docket No. 05-2518-CV.

Decided: April 27, 2006.

Argued: March 22, 2006.

Decided: April 27, 2006.

Henry D. Levine, Levine, Blaszak, Block & Boothby, LLP, Washington DC (Ste╜phen J. Rosen, Levine, Blaszak, Block & Boothby, LLP, Washington DC, on the brief; Bradley S. Waterman, Washington DC, of counsel; Richard C. Yeskoo, Yes╜koo, Hogan & Tamlyn LLP, New York, NY, of counsel), for Plaintiff-Appellee.

Benjamin H. Torrance, Assistant United States Attorney (David S. Jones, Assistant United States Attorney, of counsel; Mi╜chael J. Garcia, United States Attorney for the Southern District of New York, on the brief), New York, NY, for Defendant-Ap╜pellant.

Before: STRAUB and SACK, Circuit Judges, and TRAGER, District Judge.*

***********

* ═ The Honorable David G. Trager, of the United States District Court for the Eastern District of New York, sitting by designation.

***********

PER CURIAM.

The United States of America appeals from a judgment of the United States Dis╜trict Court for the Southern District of New York (John G. Koeltl, Judge ), grant╜ing summary judgment to plaintiff Fortis, Inc. ("Fords") on Fortis's claim for a re╜fund of excise taxes. At issue is whether the federal excise tax statute, 26 U.S.C. ╖ 4251, et seq., applies to the telephone services used by Fortis during that time, and in particular, whether the provision of that statute that defines taxable toll tele╜phone service as a "telephonic quality com╜munication for which (a) there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication and (b) the charge is paid within the United States," 26 U.S.C. ╖ 4252(b), applies to services for which the toll charge varies in amount only with the transmission time of each call, and not with the distance the call travels. In two thorough and well-reasoned opin╜ions, Judge Koeltl granted summary judg╜ment in favor of Fortis on the liability of the Government for Fortis's claim to a refund, and denied the Government's cross-motion for summary judgment. See Fortis v. United States, 420 F.Supp.2d 166 (S.D.N.Y.2004); 420 F.Supp.2d 185 (S.D.N.Y.2005).

Subsequent to the District Court's deci╜sions, the Sixth, Eleventh and D.C. Cir╜cuits have considered this issue and have, for substantially the same reasons as those stated by the District Court, reached the conclusion that telephone services such as Fortis's are not taxable under 26 U.S.C. ╖╖ 4251 and 4252. See Nat'l R.R. Passen╜ger Corp. v. United States, 431 F.3d 374 (D.C.Cir.2005); OfficeMax, Inc. v. United States, 428 F.3d 583 (6th Cir.2005); Amer╜ican Bankers Ins. Group, Inc. v. United States, 408 F.3d 1328 (11th Cir.2005). We now do likewise.

We affirm on the opinions of Judge Koeltl.

Разместить:

Вы также можете   зарегистрироваться  и/или  авторизоваться  

   

Легкая судьба электронных документов в суде

Бухгалтерские документы отражают важную информацию о хозяйственной деятельности организации.

Суфиянова Татьяна
Суфиянова Татьяна

Российский налоговый портал

Как открыть для себя «Личный кабинет налогоплательщика»?

Если у вас нет еще доступа в ваш «Личный кабинет», то советую сделать