AT&T, INC. v. U.S.

No. 09-50651.

629 F.3d 505 (2011)

AT&T, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 4, 2011.


Attorney(s) appearing for the Case

Stephen Victor D'Amore , Robert F. Denvir , Christopher James Stathopoulos , Winston & Strawn, L.L.P., Chicago, IL, Gregory G. Rapaway , Michael K. Kellogg (argued), Kellogg, Huber, Hansen, Todd, Evans & Figel, P.L.L.C., Washington, DC, Danny S. Ashby , K&L Gates, L.L.P., Dallas, TX, for Plaintiff-Appellant.

Francesca Ugolini Tamami (argued), Richard Bradshaw Farber , Supervisory Atty., Tax Div., App. Section, Gilbert Steven Rothenberg , Deputy Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for U.S.

Before BARKSDALE, DENNIS and OWEN, Circuit Judges.


DENNIS, Circuit Judge:

The issue in this federal income tax case is whether the plaintiff-taxpayer, AT&T Inc., an interstate telecommunications company, must pay income taxes on the funds it received from federal and state governmental entities for providing "universal service"—viz., affordable telephone service mainly for lower-income consumers and those in high-cost rural, remote or isolated areas—or else is entitled to treat those funds...

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