Petition of the day

By Maureen Johnston
on Jul 29, 2014 at 10:11 pm

The petition of the day is:

Issue: Whether, contrary to the Federal Circuit’s decision in USA Choice Internet Services, LLC v. United States, the Internal Revenue Service can tax as “local telephone service” under 26 U.S.C. § 4251 the purchase of data services that do not enable the purchaser to make or receive telephone calls.