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UNITED STATES v. COMMUNITY TV, INC.

No. 7407.

327 F.2d 797 (1964)

UNITED STATES of America, Appellant, v. COMMUNITY TV, INC., a corporation, Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied March 12, 1964.

Attorney(s) appearing for the Case

C. Guy Tadlock, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfield, Norman H. Wolfe, Attys., Dept. of Justice, B. Andrew Potter, U. S. Atty., and Leonard L. Ralston, Asst. U. S. Atty., were with him on the brief), for appellant.

Donald Royse, Elk City, Okl., and Eugene Kuntz, Oklahoma City, Okl. (Royse & Meacham, Elk City, Okl., Reuben Sparks, Woodward, Okl., and McAfee, Taft, Cates, Kuntz & Mark, Oklahoma City, Okl., were with them on the brief), for appellee.

Before MURRAH, Chief Judge, HILL and SETH, Circuit Judges.

SETH, Circuit Judge.

This is an appeal by the Government from the granting of a refund to appellee Community TV, Inc. of federal excise taxes on payments it made for microwave relay services. The tax was assessed under Section 4251 of the Internal Revenue Code of 1954 for periods before January 1, 1959, on "leased wire, teletypewriter or talking circuit special service" under Section 4252(d), and after January 1, 1959, as "wire mileage service" under the then Section...

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