LARAMORE, Judge.
This is a suit for a refund of excise taxes paid under protest by the plaintiff pursuant to a ruling of the Internal Revenue Service, which ruling plaintiff asserts is erroneous.
Plaintiff was engaged in the business of furnishing background music to commercial subscribers in the Newport News-Norfolk area of Virginia. Some of the subscribers were served by means of wire lines, and as to these subscribers, the excise tax imposed by section...
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