Legal Opinion
United States v. Community Tv, Inc., a Corporation
Court of Appeals for the Tenth Circuit
Decided March 12, 1964No. 7407_1PublishedCited by 3 opinions
1Opinion of the Court
SETH, Circuit Judge.
This is an appeal by the Government from the granting of a refund to"appellee Community TV, Inc. of federal excise taxes on payments it made for microwave relay services. The tax was assessed under Section 4251 of the Internal Revenue Code of 1954 for periods before January 1, 1959, on “leased wire, teletypewriter or talking circuit special service” under Section 4252(d), and after January 1, 1959, as “wire mileage service” under the then Section 4252(e).
Community TV, Inc. was engaged in providing community television antenna service to its customers in Elk City, Oklahoma.…
2Cases cited3 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- Lilly v. United StatesCourt of Appeals for the Fourth Circuit · 1956
- Gust Pahoulis v. United StatesCourt of Appeals for the Third Circuit · 1957
3Cited by3 opinions
- Wilson Communications, Inc. v. CalvertTexas Supreme Court · 1970
- Cutter Flying Service, Inc. v. Property Tax DepartmentNew Mexico Court of Appeals · 1977
- Cutter Flying Service, Inc. v. Property Tax DepartmentNew Mexico Court of Appeals · 1977