United States Court of Claims October 19, 1977, No. 23-75 (Western Electric Co. v. United States)

Cowen, Senior Judge,

delivered the opinion of the court:

Plaintiff brought this action to recover the sum of $28,069.31, plus statutory interest, for Federal excise taxes assessed against and paid by it for the period from April 1, 1971 through October 31, 1971.

During the taxable period, plaintiff subscribed to Centrex telephone service furnished by the Illinois Bell Telephone Company.