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WESTERN ELEC. CO., INC. v. UNITED STATES

No. 23-75.

564 F.2d 53 (1977)

WESTERN ELECTRIC COMPANY, INC. v. The UNITED STATES.

United States Court of Claims.

October 19, 1977.

Attorney(s) appearing for the Case

Ralph A. Muoio, Washington, D.C., attorney of record for plaintiff. Mortimer M. Caplin, Ronald B. Lewis, Caplin & Drysdale, and E.R. Charvat, Washington, D.C., of counsel.

Donald H. Olson, Washington, D.C., with whom was Acting Asst. Atty. Gen. James D. O'Brien, Washington, D.C., for defendant. James L. Malone, III, Washington, D.C., of counsel.

Before COWEN and DURFEE, Senior Judges, and DAVIS, NICHOLS, KASHIWA, KUNZIG and BENNETT, Judges, en banc.

OPINION

COWEN, Senior Judge:

Plaintiff brought this action to recover the sum of $28,069.31, plus statutory interest, for Federal excise taxes assessed against and paid by it for the period from April 1, 1971 through October 31, 1971.

During the taxable period, plaintiff subscribed to Centrex telephone service furnished by the Illinois Bell Telephone Company. The basic Centrex service to which taxpayer subscribed included local service (referred...

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