Legal Opinion
Comcation, Inc. v. United States
United States Court of Federal Claims
Decided August 17, 2007No. 05-515TPublishedCited by 9 opinions
1Opinion of the Court
OPINION
ALLEGRA, Judge.
Following a trial in Washington, D.C., at issue before the court is whether the Federal communications excise tax applies to certain services purchased by an Internet Service Provider (ISP) from 1998 through 2002. More specifically, the question is whether such services involved the provision of “local telephone service” within the meaning of sections 425 1(b)(1)(A) and 4252(a) of the Internal Revenue Code of 1986 (26 U.S.C.) (the Code). For the reasons that follow, the court finds that the services in question are subject to this excise tax.
I. FINDINGS OF FACT
Based on…
2Cases cited56 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Gustafson v. Alloyd Co.Supreme Court of the United States · 1995
51 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
- Klamath Irrigation District v. the United States 01-591l and 01-5910l Through 01United States Court of Federal Claims · 2013
- CNG Transmission Management Veba v. United StatesUnited States Court of Federal Claims · 2008
- USA Choice Internet Services, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Puerto Rico Telephone Co. v. Puerto Rico Telecommunications Regulatory BoardDistrict Court, D. Puerto Rico · 2011
4 more not listed; retrieve them via the Exa API.