United States Eleventh Circuit

The district court erred when it determined that long distance telephone services purchased by plaintiff were subject to an excise tax under Internal Revenue Code section 4252(b)(1).

Appellate Information

• Decided 05/10/2005
• Published 05/10/2005

Judges

• DUBINA, Circuit Judge:, Before ANDERSON, DUBINA and BLACK, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Stephen J. Rosen, Henry D. Levine, Levine, Blaszak, Block & Boothby, LLP, Franklin G. Burt, Jorden Burt, LLP, Washington, DC, Farrokh Jhabvala, Jorden, Burt, Berenson & Johnson, LLP, Miami, FL, for Plaintiff-Appellant., David Isaacson, New York City, for Black Radio Network, Inc., Amicus Curiae.


• For Appellees:
  
• Teresa E. McLaughlin, Robert W. Metzler, Tax Div., Dept. of Justice, App. Sec., Washington, DC, for Defendant-Appellee.