WorldCom, Inc. v. Internal Revenue Service
Certiorari Denied
Petition for certiorari denied on October 6, 2014.
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.
Jan 13, 2014Application (13A732) to extend the time to file a petition for a writ of certiorari from February 17, 2014 to April 18, 2014, submitted to Justice Ginsburg.
Jan 13, 2014Application (13A732) granted by Justice Ginsburg extending the time to file until April 18, 2014.
Apr 18, 2014Petition for a writ of certiorari filed. (Response due May 21, 2014)
May 13, 2014Order extending time to file response to petition to and including June 20, 2014.
May 19, 2014Brief amicus curiae of United States Telecom Association filed.
May 21, 2014Brief amicus curiae of Chamber of Commerce of the United States of America filed.
May 21, 2014Brief amicus curiae of Tax Foundation filed.
May 21, 2014Brief amicus curiae of Broadband Tax Institute filed.Jun 9, 2014Order further extending time to file response to petition to and including July 24, 2014.
Jul 24, 2014Brief of respondent Internal Revenue Service in opposition filed.
Aug 13, 2014DISTRIBUTED for Conference of September 29, 2014.
Aug 13, 2014Reply of petitioner WorldCom, Inc. filed. (Distributed)Oct 6, 2014Petition DENIED.
Recommended Citation: WorldCom, Inc. v. Internal Revenue Service, SCOTUSblog, https://www.scotusblog.com/cases/worldcom-inc-v-internal-revenue-service/