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COLUMBIA MARINE SERVICES, INC. v. REFFET LTD.

No. 1107, Docket 88-7072.

861 F.2d 18 (1988)

COLUMBIA MARINE SERVICES, INC., Individually and on behalf of a class of plaintiffs similarly situated, Plaintiff-Appellant, v. REFFET LIMITED, a United Kingdom corporation, et al., Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided November 2, 1988.

Attorney(s) appearing for the Case

Jerome M. Congress, New York City (Milberg Weiss Bershad Specthrie & Lerach, New York City, Berger & Montague, and Saul, Ewing, Remick & Saul, Philadelphia, Pa., of counsel), for plaintiff-appellant Columbia Marine Services, Inc.

Richard J. Holwell, New York City (White & Case, David Sachs, Richard B. Sypher and Owen C. Pell, New York City, of counsel), for defendants-appellees U.K. Insurers.

Jay G. Safer, New York City (LeBoeuf, Lamb, Leiby & MacRae, William G. Primps and Gwenellen P. Janov, of counsel), for defendant-appellee Reffet Ltd.

Before VAN GRAAFEILAND, PIERCE and ALTIMARI, Circuit Judges.

VAN GRAAFEILAND, Circuit Judge:

Columbia Marine Services, Inc. appeals from a judgment of the United States District Court for the Southern District of New York (Sprizzo, J.) dismissing its class-action complaint against Reffet Limited and certain United Kingdom (U.K.) insurance companies. Columbia sought to recover retroactive refunds of federal excise taxes which Reffet, acting on behalf of appellee insurers, had obtained from the Internal Revenue Service pursuant...

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