Pahoulis v. United States

MARSH, District Judge.

This case involves the issue whether a community television antenna service is taxable as a “wire and equipment service” within the provisions of Section 3465(a) (2) (B) of the Internal Revenue Code of 1939, 26 U.S.C. § 3465(a) (2) (B).

The City of Meadville, Pennsylvania, is a relatively poor television reception area because of its geographical location in relation to the transmitting television stations and because the city lies almost entirely within a valley surrounded by high hills. To make available better television reception, Meadville Master Antenna, Inc. was…