MCI Telecommunications Corp. v. Tracy

McCormac, Judge.

Appellant, MCI Telecommunications Corporation (“MCI”), appeals the decisions of the Ohio Board of Tax Appeals (“BTA”), wherein the BTA affirmed the final determinations of the Ohio Tax Commissioner, appellee, regarding appellant’s public utility excise tax, or “gross receipts tax,” liability for report years 1983, 1985, 1986 and 1987. The appeals for the above years are consolidated herein. Report year 1984 is not before us, as appellant has a claim for refund for that year currently pending before the Tax Commissioner.

Beginning with report year 1983, appellant was required to…