Gust Pahoulis v. United States

McLAUGHLIN, Circuit Judge.

This appeal involves excise taxes assessed under Section 3465(a) (2) (B) of the Internal Revenue Code of 1939, 26 U.S.C. § 3465(a) (2) (B) upon amounts paid for use of a community television antenna by Gust Pahouiis. The government prevailed below. The opinion of the district court is reported at 143 F.Supp. 917.

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 it lies almost entirely within a valley surrounded by high hills. To make…