United States DC Circuit

A federal statute imposing a tax on telephone calls for which the toll charge "varies in amount with the distance and elapsed transmission time of each individual communication" does not cover long-distance telephone charges varying by time but not by distance.

Appellate Information

• Argued 10/25/2005
• Decided 12/09/2005
• Published 12/09/2005

Judges

• Before:  TATEL and GRIFFITH, Circuit Judges, and WILLIAMS, Senior Circuit Judge.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Teresa E. McLaughlin, U.S. Department of Justice, argued the cause for appellant.   With her on the briefs were Eileen J. O'Connor, Assistant Attorney General, Kenneth L. Wainstein, U.S. Attorney, and Robert W. Metzler.


• For Appellees:
  
• Jean A. Pawlow argued the cause for appellee.   With her on the brief were Shane T. Hamilton and Dennis M. Moore.