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Thomas P. Fitzgerald, Partner
Winston & Strawn Managing Partner
Managing Partner - Firmwide
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February 2, 2005
Briefing
Opportunity to File Claims for Refund Regarding Overpaid Federal Excise Taxes on Toll Telephone Service
Early in 2004, two federal district courts issued contrary opinions concerning application of the three percent IRC §4252 excise tax on long distance telephone service.
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