Office Max, Inc. v. United States

How courts have described this case

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

• finding that congressional approval of Revenue Ruling 79^104 could not be inferred from reenactment and distinguishing Cleveland Indians Baseball
• finding that, under plain meaning of § 4252(b)(1), charges had to vary with both distance and elapsed time to be taxable
• stating that “[a]l-though the present-day Congress might wish to tax long-distance service as it is currently charged ... the relevant inquiry is what Congress intended when it amended the statute in 1965”
• criticizing Ruling’s reliance on American Trucking and Corn Products and concluding that circumstances did not require departing from statute’s plain language
• listing purposes of Act and focusing on last purpose involving “updated and modified” definitions
• “plaintiff must pay for each and every call and may call (and receive calls from) any location where MCI provides service.”

Source: CourtListener parenthetical corpus (CC0).