MEMORANDUM OPINION
GRADY, Chief Judge.
This tax refund case involves difficult questions pertaining to the interpretation of two sections of the tax code, 26 U.S.C. §§ 3231(a) and 6051(a) and (c). The case is before us on the parties' cross-motions for summary judgment as to the liability of the plaintiff taxpayer, Standard Office Corporation ("Standard"), for assessments made by the government against it pursuant to the Railroad Retirement Tax...
Let's get started

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.