WorldCom High Court Bid Puts Data Taxation On The Line

Law360, New York (May 13, 2014, 4:50 PM EDT) -- WorldCom Inc.'s bankruptcy estate is urging the U.S. Supreme Court to review its 12-year tax spat with the Internal Revenue Service, and if the high court takes the case, the outcome could affect the agency's ability to impose a decades-old communications excise tax on current and future data technology.

Verizon Business Global LLC, a WorldCom successor-in-interest, asked the high court last month to review a 2012 Second Circuit decision saying a 1965 local telephone excise tax applies to WorldCom's now-obsolete central office-based remote access, or COBRA, dial-up Internet service. Yet Verizon says COBRA was a data-only service that couldn't be used...

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