496 U.S. 53 496 U.S. 53 110 S.Ct. 2258 110 L.Ed.2d 46 Harry P. BEGIER, Jr., etc., Petitionerv.INTERNAL REVENUE SERVICE. No. 89-393. Argued March 27, 1990. Decided June 4, 1990. Syllabus The Internal Revenue Code directs “every person receiving any payment for facilities or services” subject to excise taxes to “collect the amount of the […]
