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IN RE WORLDCOM, INC.

Docket No. 12-803.

723 F.3d 346 (2013)

In re WORLDCOM, INC., Debtor. Internal Revenue Service, Appellant, v. WorldCom, Inc., Debtor-Appellee.

United States Court of Appeals, Second Circuit.

Decided: July 22, 2013.

Attorney(s) appearing for the Case

Benjamin H. Torrance ( Sarah S. Normand , on the brief), Assistant United States Attorneys, for Preet Bharara, United States Attorney for the Southern District of New York, New York, NY, for Appellant.

Alfredo R. Pérez , Weil, Gotshal & Manges LLP, Houston, TX, for Debtor-Appellee.

Before: KEARSE, KATZMANN, Circuit Judges, and RAKOFF, District Judge.

KATZMANN, Circuit Judge:

This case calls on us to decide if the bankrupt telecommunications company WorldCom must pay federal excise taxes on the purchase of a telecommunications service that connected people using dial-up modems to the Internet. Appellant, the Internal Revenue Service ("IRS"), appeals from a judgment of the United States District Court for the Southern District of New York (Forrest, J.), which upheld the decision of the Bankruptcy Court (Gonzalez...

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