Legal Opinion
Reese Brothers, Inc. v. United States
Court of Appeals for the Third Circuit
Decided May 9, 2006No. 05-2135PublishedCited by 69 opinions
1Opinion of the Court
OPINION OF THE COURT
SMITH, Circuit Judge.
The question presented in this appeal is whether the federal communications excise tax set forth in 26 U.S.C. § 4251(a)(1) applies to long-distance telephone services that are priced based on a fixed per-minute, non-distance-sensitive rate. Based upon the plain language and structure of the statute, we conclude that it does not. The District Court granted summary judgment in favor of the taxpayer. We affirm.
I. Factual and Procedural Background
Taxpayer Reese Brothers, Inc. (“Reese Brothers”) purchased intrastate, interstate, and international…
2Cases cited24 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Lorillard v. PonsSupreme Court of the United States · 1978
- Brown v. GardnerSupreme Court of the United States · 1994
- Crooks v. HarrelsonSupreme Court of the United States · 1930
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3Cited by69 opinions
- RadioShack Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Mark Hagans v. Commissioner Social SecurityCourt of Appeals for the Third Circuit · 2012
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- United States v. GeiserCourt of Appeals for the Third Circuit · 2008
- Mortimer Off Shore Services, Ltd. v. Federal Republic of GermanyCourt of Appeals for the Second Circuit · 2010
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