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OFFICE MAX, INC. v. UNITED STATES

No. 1:03CV961.

309 F.Supp.2d 984 (2004)

OFFICE MAX, INC., Plaintiff, v. UNITED STATES of America, Defendant.

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

February 13, 2004.

Attorney(s) appearing for the Case

Stephan J. Schlegelmilch, Baker & Hostetler, Cleveland, OH, Henry D. Levine, Stephen J. Rosen, Levine, Blaszak, Block & Boothby, LLP, Washington, DC, for Plaintiff.

Alejandro L. Bertoldo, Washington, DC, for Defendant.

Memorandum of Opinion and Order

GAUGHAN, District Judge.

Introduction

This matter is before the Court upon (1) plaintiff OfficeMax, Inc.'s Motion for Summary Judgment (Doc. 15) and (2) defendant United States' Motion for Summary Judgment (Doc. 23). The issue presently before the Court is whether plaintiff OfficeMax is entitled to a refund of federal excise taxes remitted on certain long-distance telephone services. For the following...

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