Legal Opinion
District of Columbia v. Chesapeake & Potomac Telephone Co.
District of Columbia Court of Appeals
Decided October 15, 1986No. 85-1288PublishedCited by 3 opinions
1Opinion of the Court
NEBEKER, Associate Judge:
In this appeal the District of Columbia challenges the trial court’s grant of summary judgment to the Chesapeake and Potomac Telephone Company (C & P). The District asserts that the trial court erred in concluding that the gross receipts C & P receives from various competitive long-distance telephone common carriers for providing exchange access to local customers are nontaxable because such gross receipts are not “from the sale of public utility commodities and services_” D.C.Code ■§ 47-2507 (1986 Supp.). We affirm the ruling of the trial court.
I
This appeal presents…
2Cases cited13 opinions
- M. A. P. v. RyanDistrict of Columbia Court of Appeals · 1971
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
- Smith v. Illinois Bell Telephone Co.Supreme Court of the United States · 1930
- National Ass'n of Regulatory Utility Commissioners v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1984
- Baltimore & Ohio Railway Co. v. JacksonSupreme Court of the United States · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Barry v. American Telephone & Telegraph Co.District of Columbia Court of Appeals · 1989
- Sprint Communications Co. v. KellyDistrict of Columbia Court of Appeals · 1994
- Sprint Communications Co. v. KellyDistrict of Columbia Court of Appeals · 1994