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CONTINENTAL AIR TRANSPORT CO., INC. v. U.S.

No. 12 C 5747.

14 F.Supp.3d 1094 (2014)

CONTINENTAL AIR TRANSPORT CO., INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, Eastern Division.

Filed January 31, 2014.

Attorney(s) appearing for the Case

Joseph P. Roddy , Eric P. Vanderploeg , Burke, Warren, Mackay & Serritella, P.C., Chicago, IL, for Plaintiff.

AUSA, Harpreet Kaur Chahal , United States Attorney's Office, Chicago, IL, Christina Medzius Bixby , Larry Steven Schifano , Lisa L. Bellamy , United States Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

MATTHEW F. KENNELLY, District Judge:

Continental Air Transport, which operates a van shuttle service in Chicago, has sued the United States under 26 U.S.C. § 7422, alleging that it is entitled to a refund for taxes and penalties that it says the Internal Revenue Service wrongfully assessed for its gasoline usage. Continental has moved for summary judgment on its claims. The government has conceded the claim on penalties...

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