AGRON v. ILLINOIS BELL TELEPHONE COMPANY

Nos. 71-1022, 71-1023, 71-1138.

449 F.2d 906 (1971)

Robert C. AGRON, on behalf of himself and all other telephone subscribers of Illinois Bell Telephone Company who are situated similarly to him, Plaintiff-Appellant, v. ILLINOIS BELL TELEPHONE COMPANY and United States of America, Defendants-Appellees. Robert C. AGRON, etc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Robert E. CLEVELAND and Frances H. Cleveland, on behalf of themselves and all other telephone subscribers and customers of Illinois Bell Telephone Corporation similarly situated, Plaintiffs-Appellants, v. ILLINOIS BELL TELEPHONE COMPANY, an Illinois Corporation, and United States of America, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

September 22, 1971.


Attorney(s) appearing for the Case

Alex Elson, Chicago, Ill., Willard J. Lassers, Aaron S. Wolff, Elson, Lassers & Wolff, Chicago, Ill., of counsel, for Agron.

Irving Goodman, Chicago, Ill., for Cleveland.

Howard J. Trienens, Chicago, Ill., for Ill. Bell Telephone Co.

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Ernest J. Brown, Atty. U. S. Department of Justice, Washington, D. C., William J. Bauer, U. S. Atty., Chicago, Ill., Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Division, Department of Justice, Washington, D. C., for the United States.

Before SWYGERT, Chief Judge, DUFFY, Senior Circuit Judge, and FAIRCHILD, Circuit Judge.


SWYGERT, Chief Judge.

The substantive issue in these three appeals1 is whether certain occupation taxes imposed on Illinois Bell Telephone Company (IBT) by the State of Illinois and various Illinois municipalities are properly includable in the base on which is computed the federal excise tax on "amounts paid for * * * communication services" under section 4251 of the Internal Revenue Code of...

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