Opinion
No. 73-3035.
May 13, 1975.
Martha Goldin (argued), Hollywood, Cal., for plaintiffs-appellants.
Carleton D. Powell, Atty., Dept. of Justice (argued), Washington, D.C., for defendants-appellees.
Appeal from the United States District Court for the Central District of California.
Before CHAMBERS, TRASK and SNEED, Circuit Judges.
OPINION
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.