Federal Claims· 8/17/2007

Comcation, Inc. v. United States

Citations

78 Fed. Cl. 61
100 A.F.T.R.2d (RIA) 5644
2007 U.S. Claims LEXIS 267
2007 WL 2389395

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

noting that the canon requiring doubt to be resolved in the favor of the taxpayer should be one of last resort, when statutory ambiguities cannot be otherwise resolved
rejecting argument that ISP did not have “privilege” to “communicate with” local telephone customers because ISP could not initiate calls
“Nothing about the word ‘privilege’ connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.”
\Nothing about the word `privilege' connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.\
“Nothing about the word ‘privilege’ connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.”
“Nothing about the word ‘privilege’ connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Allegra

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Cited by

6 cases in this archive cite this case.

Cites

55 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Comcation, Inc. v. United States

2 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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