United States Third Circuit

The federal communications excise tax set forth in 26 U.S.C. section 4251(a)(1) does not apply to long-distance telephone services that are priced based on a fixed per-minute, non-distance-sensitive rate.

Appellate Information

• Argued 01/27/2006
• Decided 05/09/2006
• Published 05/09/2006

Judges

• Before: RENDELL and SMITH, Circuit Judges, and IRENAS, District Judge.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Robert W. Metzler, Teresa E. McLaughlin (Argued), United States Department of Justice, Tax Division, Washington, DC, for Appellant.


• For Appellees:
  
• Stanley M. Stein, Feldstein, Grinberg, Stein & McKee, Pittsburgh, Pennsylvania, Stephen J. Rosen, Henry D. Levine (Argued), Levine, Blaszak, Block & Boothby, Washington, DC, for Appellee.