Queen City Cleaning Co. v. Davis

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a plaintiff had no standing to sue for a refund of fuel excise tax where plaintiff had not itself paid the tax to the Government
• holding that an intermediate oil company who purchased fuel subject to the IRC § 4091 tax was not the “person who paid the tax,” but a “purchaser from that person”
• The plaintiff was not the person who paid the tax, but a purchaser from that person and, therefore, it could not sustain a claim against the IRS.

Source: CourtListener parenthetical corpus (CC0).