District Court, S.D. New York February 14, 2005, 03 Civ. 5137(JGK) (Fortis, Inc. v. United States)

OPINION AND ORDER

KOELTL, District Judge.

The plaintiff, Fortis, Inc. (“Fortis”), seeks a refund from the Internal Revenue Service (“IRS”) on excise taxes that Fortis remitted for certain long-distance telephone service. Fortis originally filed a motion seeking summary judgment in its favor on the liability of the Government on Fortis’s claim to the refund.

See Fortis, Inc. v. United States,

No.