Alan Saltzman and Those Similarly Situated v. United States of America

516 F.2d 891, 35 A.F.T.R.2d (RIA) 75

• Court: Court of Appeals for the Ninth Circuit
• Decided: May 13, 1975
• Docket: 73-3035
• Status: Published

Opinion

OPINION

Before CHAMBERS, TRASK and SNEED, Circuit Judges.

PER CURIAM:

Saltzman seeks for himself and others to recover excise tax paid on telephone service as required by section 4251 of the Internal Revenue Code of 1954. First Amendment grounds are asserted.

We find no discrimination here such as was proscribed by Grosjean v. American Press Co., 297 U.S. 233, 56 S.Ct. 444, 80 L.Ed. 660 (1936). Absent some apparent discrimination against free speech, we hold the tax properly imposed. Arizona Publishing Co. v. O’Neil, 22 F.Supp. 117 (D.Ariz.), affirmed, 304 U.S. 543, 58 S.Ct. 950, 82 L.Ed. 1518 (1938).

The judgment denying recovery is affirmed.