United States Sixth Circuit

In a tax case disputing the meaning of -toll telephone service- as defined in 26 U.S.C. section 4252(b)(1), a toll charge must vary by both distance and elapsed transmission time in order to be taxed.

Appellate Information

• Decided 11/02/2005
• Published 11/02/2005

Judges

• Before:  ROGERS and SUTTON, Circuit Judges;  ROSEN, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Teresa E. McLaughlin, United States Department of Justice, Washington, D.C., for Appellant.  Henry D. Levine, Levine, Blaszak, Block & Boothby, LLP, Washington, D.C., for Appellee.   ON BRIEF:  Teresa E. McLaughlin, Robert W. Metzler, United States Department of Justice, Washington, D.C., for Appellant.  Henry D. Levine, Stephen J. Rosen, Levine, Blaszak, Block & Boothby, LLP, Washington, D.C., Stephan J. Schlegelmilch, Baker & Hostetler, Cleveland, Ohio, for Appellee.   David Isaacson, New York, New York, for Amicus Curiae.