duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.

OPINION

EDWARD WEINFELD, District Judge.

This action originally was instituted by six named plaintiffs,1 who also sought class action certification on be*483half of all other Centrex users similarly situated, against the American Telephone and Telegraph Company (“AT&T”) and its twenty-three operating telephone company subsidiaries.2 constituting and known as the Bell System. Centrex Service is a form of telephone service used by large business and other organizations. This type of “private communication service” was exempted from federal communication excise taxes by the Excise Tax Reduction Act of…