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TRANS-LUX CORP. v. UNITED STATES

No. 123-79.

696 F.2d 963 (1982)

TRANS-LUX CORPORATION, Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

December 29, 1982.

Attorney(s) appearing for the Case

Steven L. Cohen, New York City, argued for plaintiff-appellee. With him on the brief was Weisman, Celler, Spett, Modlin & Wertheimer, New York City, of counsel.

Donald H. Olson, Washington, D.C., argued for defendant-appellant. With him on the brief were Asst. Attys. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D.C.

Before RICH, NICHOLS and BENNETT, Circuit Judges.

BENNETT, Circuit Judge.

This is an appeal from a judgment of the United States Claims Court.* The court determined that amounts paid by the lessees of Trans-Lux's teletypewriters to Trans-Lux were not "charges" paid for "teletypewriter exchange service" within the meaning of 26 U.S.C. § 4252(c) (1976). The court therefore held that Trans-Lux was entitled to recover the federal excise taxes paid to the United States in the last quarter...

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