United States Federal Circuit

An order granting plaintiff-ISP a refund of communications excise taxes paid from January 1999 through April 2002 on various communication services purchased from local telephone companies is reversed pursuant to the government's challenge where: 1) plaintiff's incoming-only phone lines met the definition of "local telephone service," 26 U.S.C. section 4252(a); and 2) none of the lines at issue fell within the "private communication service" exception, section 4252(d).

Appellate Information

• Decided 04/15/2008
• Published 04/15/2008

Judges

• Before LINN, DYK, and MOORE, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellees:
  
• H. Christopher Bartolomucci, Hogan & Hartson L.L.P, of Washington, DC, argued for plaintiff-appellee.   Of counsel on the brief was Anthony C. Gulotta, Anderson & Gulotta, P.C., of Harrisburg, Pennsylvania., Teresa E. McLaughlin, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General;  Richard T. Morrison, Deputy Assistant Attorney General;  Gilbert S. Rothenberg and Arthur T. Catterall, Attorneys.