Legal Opinion
Gurrola v. United States ex rel. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided May 9, 2014No. Nos. MDL 1798, 12-5380PublishedCited by 35 opinions
1Opinion of the Court
Opinion for the court filed by Senior Circuit Judge RANDOLPH.
Opinion concurring in part and dissenting in part filed by Circuit Judge BROWN.
RANDOLPH, Senior Circuit Judge:
I
This appeal has its genesis in 26 U.S.C. § 4251, which imposes an excise tax “on amounts paid for ... toll telephone service.” Telephone service is taxed only if its price “varies in amount with the distance and elapsed transmission time of each individual communication.” Id. § 4252(b). Technological advances of the last few decades changed cost structures and, as a result, telephone companies began charging only by elapsed…
2Cases cited34 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Buckhannon Board & Care Home, Inc. v. West Virginia Dept. of Health and Human ResourcesSupreme Court of the United States · 2001
- Norton v. Southern Utah Wilderness AllianceSupreme Court of the United States · 2004
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3Cited by35 opinions
- American Great Lakes Ports Association v. Karl SchultzCourt of Appeals for the D.C. Circuit · 2020
- Sai v. Department of Homeland SecurityDistrict Court, District of Columbia · 2015
- Center for Biological Diversity v. ZinkeDistrict Court, District of Columbia · 2017
- Davidson v. United States Department of StateDistrict Court, District of Columbia · 2015
- SIH Partners LLLP Explorer Par v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2019
30 more not listed; retrieve them via the Exa API.