ROYAL CARIBBEAN CRUISES, LTD. v. U.S.

No. 95-4944.

108 F.3d 290 (1997)

ROYAL CARIBBEAN CRUISES, LTD., Plaintiff-Counter-Defendant-Appellee, v. UNITED STATES of America, Defendant-Counter-Claimant-Appellant.

United States Court of Appeals, Eleventh Circuit.

March 25, 1997.


Attorney(s) appearing for the Case

Gary Allen, Sally J. Schornstheimer, U.S. Dept. of Justice, Washington, DC, Loretta C. Argrett, John A. Dudeck, Jr., Bruce R. Ellisen, Tax Division, Department of Justice, for Defendant-Counter-Claimant-Appellant.

Nancy A. Cooperthwaite, Miami, FL, William M. Goldstein, Philadelphia, PA, Mark Hicks, Miami, FL, for Plaintiff-Counter-Defendant-Appellee.

Before ANDERSON, Circuit Judge, KRAVITCH and HENDERSON, Senior Circuit Judges.


PER CURIAM:

Royal Caribbean Cruises, Ltd. ("Royal Caribbean") filed this tax action in the Southern District of Florida seeking a refund of taxes paid pursuant to 26 U.S.C. § 4471. The United States filed a counterclaim seeking additional taxes it claims Royal Caribbean owes under § 4471. Royal Caribbean moved for summary judgment, and the government cross-motioned for summary judgment on its counterclaim. The district court granted Royal Caribbean's motion...

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