WorldCom, Inc. v. Internal Revenue Service
Petition for certiorari denied on October 6, 2014
Issue: Whether, contrary to the Federal Circuit's decision in USA Choice Internet Services, LLC v. United States, the Internal Revenue Service can tax as "local telephone service" under 26 U.S.C. § 4251 the purchase of data services that do not enable the purchaser to make or receive telephone calls.
SCOTUSblog Coverage
- Petition of the day (Maureen Johnston, July 30, 2014)
| Date | Proceedings and Orders |
|---|---|
| 01/13/2014 | Application (13A732) to extend the time to file a petition for a writ of certiorari from February 17, 2014 to April 18, 2014, submitted to Justice Ginsburg. |
| 01/13/2014 | Application (13A732) granted by Justice Ginsburg extending the time to file until April 18, 2014. |
| 04/18/2014 | Petition for a writ of certiorari filed. (Response due May 21, 2014) |
| 05/13/2014 | Order extending time to file response to petition to and including June 20, 2014. |
| 05/19/2014 | Brief amicus curiae of United States Telecom Association filed. |
| 05/21/2014 | Brief amicus curiae of Chamber of Commerce of the United States of America filed. |
| 05/21/2014 | Brief amicus curiae of Tax Foundation filed. |
| 05/21/2014 | Brief amicus curiae of Broadband Tax Institute filed. |
| 06/09/2014 | Order further extending time to file response to petition to and including July 24, 2014. |
| 07/24/2014 | Brief of respondent Internal Revenue Service in opposition filed. |
| 08/13/2014 | DISTRIBUTED for Conference of September 29, 2014. |
| 08/13/2014 | Reply of petitioner WorldCom, Inc. filed. (Distributed) |
| 10/06/2014 | Petition DENIED. |