IN RE LONG-DISTANCE TELEPHONE SERVICE

MDL No. 1798, Master File 07-mc-0014, Member Case 07-cv-0051 (RMU).

501 F.Supp.2d 34 (2007)

In re LONG-DISTANCE TELEPHONE SERVICE FEDERAL EXCISE TAX REFUND LITIGATION. This Document Relates To Cohen v. United States.

United States District Court, District of Columbia.

August 10, 2007.


Attorney(s) appearing for the Case

Richard F. Scruggs, Sidney A. Backstrom, Scruggs Law Firm, PA, Oxford, MS, Robert G. Smith, Lewis Brisbois Bisgaard & Smith LLP, San Diego, CA, Jonathan Watson Cuneo, Charles J. Laduca, Robert J. Cynkar, Cuneo Gilbert & Laduca, LLP, Steven N. Berk, Chavez & Gertler, LLP, Washington, DC, Benjamin F. Johns, Chimicles & Tikellis, LLP, Haverford, PA, Christopher Weld, Jr., Todd & Weld, LLP, Kevin T. Peters, Tony & Weld, Boston, MA, Nicholas E. Chimicles, Chimicles & Tikellis, LLP, for Plaintiffs.

Gregory E. Van Hoey, Ivan C. Dale, U.S. Department of Justice, Sean A. Lev, Kellogg, Huber, Hansen, Todd, Evans & Figel, PLLC, Henk J. Brands, Paul, Weiss, Rifkind, Wharton & Garrison LLP Litigation, Washington, DC, Daniel P. Collins, Munger, Tolles & Olson LLP, Alejandro N. Mayorkas, Sandra Sepulveda, O'Melveny & Myers LLP, Los Angeles, CA, Burton A. Gross, Munger, Tolles & Olson LLP, San Francisco, CA, Alan M. Unger, Alex J. Kaplan, John J. Lavelle, Sidley Austin LLP, Susan L. Saltzstein, Rebecca Min, Skadden, Arps, Slate, Meagher & Flom LLP, Michael B. Carlinsky, Quinn Emanuel Urquhart Oliver & Hedges, New York, NY, Patrick S. Wolleson Breithaupt, Dunn, Du Bos, Shafto & Wolleson, LLC, Monroe, LA, John W. Rogers, Bryan Cave LLP, St. Louis, MO, for Defendants.


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 plaintiff's 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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases