Trans National Travel, Inc. v. United States

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

OPINION

SPECTOR, Senior Judge.

Section 4251 of the Internal Revenue Code is at the heart of this tax case.1 This Code section imposes a tax on amounts paid for communication services, including local and toll telephone service. Companion section 4253 grants certain exemptions from the tax and in subdivision (f), it is provided that “(n)o tax shall be imposed under section 4251 on the amount paid for any toll telephone service described in section 4252(b)(2)2 to the extent that the amount so paid is for use by a common carrier ... in the conduct of its…