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VALIDUS REINSURANCE, LTD. v. U.S.

No. 14-5081.

786 F.3d 1039 (2015)

VALIDUS REINSURANCE, LTD., Appellee v. UNITED STATES of America, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided May 26, 2015.

Attorney(s) appearing for the Case

Ellen Page DelSole , Attorney, U.S. Department of Justice, argued the cause for appellant. With her on the briefs were Tamara W. Ashford , Acting Assistant Attorney General, Ronald C. Machen, Jr. , U.S. Attorney, and Gilbert S. Rothenberg and Richard Farber , Attorneys.

Joseph R. Guerra argued the cause for appellee. With him on the brief were Erika L. Maley , R. Lee Christie , and Tracy D. Williams .

M. Kristan Rizzolo was on the brief for amici curiae International Underwriting Association of London, Ltd., et al. in support of appellee.

Opinion for the court by Circuit Judge ROGERS.

The United States appeals the grant of summary judgment to Validus Reinsurance, Ltd., in its suit for the refund of excise taxes imposed under 26 U.S.C. § 4371, which taxes certain types of "reinsurance." Validus, a foreign reinsurer, paid the excise tax on reinsurance policies it had purchased from other foreign reinsurance...

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