District Court, S.D. New York September 16, 2004, 03 Civ. 5137(JGK) (Fortis, Inc. v. United States)

OPINION and ORDER

KOELTL, District Judge.

The plaintiff, Fortis, Inc. (“Fortis”), brought this action to obtain a refund from the Internal Revenue Service (“IRS”) on excise taxes that Fortis had remitted for certain long-distance telephone service. The primary issue is whether the definition of taxable “toll telephone service” in 26 U.S.C.