Rosenberg v. United States

MEMORANDUM OPINION AND FINAL ORDER

BRADEN, Judge.

I. BACKGROUND.

In 1898, Congress imposed the first tax on telephone service. See OfficeMax, Inc. v. United States, 428 F.3d 583, 585 (6th Cir.2005) (discussing 26 U.S.C. § 4251, the statute at issue in this case). This excise tax1 (“tax” or “excise tax”) was imposed to reduce the federal budget deficit from the Spanish-*389American War. See OfficeMax, 428 F.3d at 585. It was repealed in 1902. Id. The tax was re-instituted during World War I and repealed again in 1916. Id. The tax returned a third time during the Great Depression and has been viable…