United States v. Ohio Bell Telephone Co.

MEMORANDUM, OPINION AND ORDER

CONTIE, District Judge.

Plaintiff instituted this action for injunctive relief with the filing of its complaint on August 30,1978. The Court’s jurisdiction is premised upon Section 7402(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 7402(a). Hearing of plaintiff’s motion for a preliminary injunction was, pursuant to agreement of the parties, consolidated with the hearing on the merits and held before this Court on October 13, 1978. There are no disputed issues of fact.

Defendant Ohio Bell Telephone Company is engaged in the business of providing communications…