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NATIONAL RAILROAD PASSENGER CORP. v. U.S.

No. 04-5421.

431 F.3d 374 (2005)

NATIONAL RAILROAD PASSENGER CORPORATION, Appellee v. UNITED STATES of America, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided December 9, 2005.

Attorney(s) appearing for the Case

Teresa E. McLaughlin, U.S. Department of Justice, argued the cause for appellant. With her on the briefs were Eileen J. O'Connor, Assistant Attorney General, Kenneth L. Wainstein, U.S. Attorney, and Robert W. Metzler.

Jean A. Pawlow argued the cause for appellee. With her on the brief were Shane T. Hamilton and Dennis M. Moore.

Before: TATEL and GRIFFITH, Circuit Judges, and WILLIAMS, Senior Circuit Judge.

Opinion for the Court filed by Circuit Judge TATEL.

TATEL, Circuit Judge.

In this case, we must decide whether a statute imposing a tax on telephone calls for which the toll charge "varies in amount with the distance and elapsed transmission time of each individual communication" covers long-distance telephone charges varying by time but not by distance. The district court concluded that the statute does not cover such charges, and we agree.

I.

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