Legal Opinion
Heichman v. American Telephone & Telegraph Co.
District Court, C.D. California
Decided December 26, 1995No. CV 95-2756-SVW(BQRx)PublishedCited by 7 opinions
1Opinion of the Court
ORDER GRANTING PLAINTIFF’S MOTION FOR REMAND
WILSON, District Judge.
I. BACKGROUND
On March 22, 1993, plaintiff Paul Heich-man made a telephone call originating in Trinidad and terminating in Beverly Hills, California. At the time of the call, plaintiffs billing address and residence were in Los Angeles. AT & T collected a tax on the call pursuant to a Los Angeles municipal ordinance. On March 21, 1995, plaintiff filed a class action complaint in Los Angeles Superi- or Court attacking AT & T’s collection of state and local taxes on non-intrastate telephone calls, stating causes of action for…
2Cases cited48 opinions
- Caterpillar Inc. v. WilliamsSupreme Court of the United States · 1987
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Frank D. Gaus v. Miles, Inc., an Indiana CorporationCourt of Appeals for the Ninth Circuit · 1992
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Saint Paul Mercury Indemnity Co. v. Red Cab Co.Supreme Court of the United States · 1938
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3Cited by7 opinions
- Precision Pay Phones v. Qwest Communications Corp.District Court, N.D. California · 2002
- Braco v. MCI Worldcom Communications, Inc.District Court, C.D. California · 2001
- Crump v. Worldcom, Inc.District Court, W.D. Tennessee · 2001
- A.S.I. Worldwide Communications Corp. v. WorldCom, Inc.District Court, D. New Hampshire · 2000
- Corporate Housing Systems, Inc. v. Cable & Wireless, Inc.District Court, N.D. Ohio · 1998
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