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Petition of the day

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The petition of the day is:

13-1269

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.

Cases: WorldCom, Inc. v. Internal Revenue Service

Recommended Citation: Maureen Johnston, Petition of the day, SCOTUSblog (Jul. 30, 2014, 12:00 AM), https://www.scotusblog.com/2014/07/petition-of-the-day-649/