Legal Opinion
Agron v. Illinois Bell Telephone Co.
Court of Appeals for the Seventh Circuit
Decided September 22, 1971No. Nos. 71-1022, 71-1023, 71-1138PublishedCited by 10 opinions
1Opinion of the Court
SWYGERT, Chief Judge.
The substantive issue in these three appeals1 is whether certain occupation taxes imposed on Illinois Bell Telephone Company (IBT) by the State of Illinois and various Illinois municipalities are properly includable in the base on which is computed the federal excise tax on “amounts paid for * * * communication services” under section 4251 of the Internal Revenue Code of 1954. Our resolution of this issue disposes of all three appeals.
Since there was no dispute as to any material fact, the Agron case was determined on cross-motions for summary judgment. Indeed, the case…
2Cases cited23 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Galveston Electric Co. v. City of GalvestonSupreme Court of the United States · 1922
- Reif v. BarrettIllinois Supreme Court · 1933
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
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3Cited by10 opinions
- George E. Hemenway v. Peabody Coal Company and Peabody Development CompanyCourt of Appeals for the Seventh Circuit · 1998
- Commonwealth Edison Co. v. Community Unit School District No. 200Appellate Court of Illinois · 1976
- Ferrara v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- McDonnell Douglas Corporation v. General Telephone Company of California and General Telephone and Electronics CorporationCourt of Appeals for the Ninth Circuit · 1979
- Robert C. Agron, on Behalf of Himself and All Other Telephone Subscribers of Illinois Bell Telephone Company Who Are Situated Similarly to Him v. Illinois Bell Telephone Company and United States of America, Robert C. Agron, Etc. v. United States of America, Robert E. Cleveland and Frances H. Cleveland, on Behalf of Themselves and All Other Telephone Subscribers and Customers of Illinois Bell Telephone Corporation Similarly Situated v. Illinois Bell Telephone Company, an Illinois Corporation, and United States of AmericaCourt of Appeals for the Seventh Circuit · 1971
5 more not listed; retrieve them via the Exa API.