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WESTSIDE CELLULAR, INC. v. U.S.

No. 1:06 CV 2231.

573 F.Supp.2d 1002 (2008)

WESTSIDE CELLULAR, INC., Plaintiff v. UNITED STATES of America, Defendant.

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

July 7, 2008.

Attorney(s) appearing for the Case

Randy J. Hart, Hahn, Loeser & Parks, Cleveland, OH, Mark D. Griffin, Orange, OH, for Plaintiff.

Thomas P. Cole, U.S. Department of Justice-Tax Division, Washington, DC, for Defendant.

ORDER

SOLOMON OLIVER, JR., District Judge.

Now pending before the court is Plaintiff Westside Cellular, Inc.'s ("Plaintiff") Motion for Summary Judgment (ECF No. 16), wherein Plaintiff seeks a refund of $3,108,038.92, plus interest, for federal telecommunications excise taxes, allegedly imposed incorrectly under 26 U.S.C. § 4251, that Plaintiff billed and collected from its customers and eventually remitted to Defendant United States of America...

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