Legal Opinion
Mayor and City Council of Baltimore v. VONAGE
District Court, D. Maryland
Decided July 24, 2008No. Civil JFM 07-320PublishedCited by 3 opinions
1Opinion of the Court
OPINION
J. FREDERICK MOTZ, District Judge.
In an opinion I issued on April 16, 2008, I concluded that, except as to calls between Vonage America Inc. (“Vonage”) subscribers, Vonage “leases, licenses, or sells a telecommunications line” within the meaning of Baltimore City Code, Art. 28, § 25-2. Mayor & City Council of Baltimore v. Vonage Am. Inc., 544 F.Supp.2d 458, 473 (D.Md.2008). Thus, I found that Vonage is and has been subject to Baltimore City’s Telecommunications Tax. Id. Vonage has moved for reconsideration and to alter or amend my opinion and order pursuant to Federal Rule of Civil…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Pacific Insurance Company v. American National Fire Insurance Company, Rail Link, IncorporatedCourt of Appeals for the Fourth Circuit · 1998
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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3Cited by3 opinions
- City of New York v. ChavezDistrict Court, S.D. New York · 2013
- Vonage America, Inc. v. City of SeattleCourt of Appeals of Washington · 2009
- Vonage America, Inc. v. City of SeattleCourt of Appeals of Washington · 2009