DIST. OF COLUMBIA v. CHESAPEAKE & POTOMAC

No. 85-1288.

516 A.2d 181 (1986)

DISTRICT OF COLUMBIA, Appellant, v. The CHESAPEAKE AND POTOMAC TELEPHONE CO., Appellee.

District of Columbia Court of Appeals.

Decided October 15, 1986.


Attorney(s) appearing for the Case

Lutz Alexander Prager, Asst. Corp. Counsel, with whom John H. Suda, Acting Corp. Counsel, and Charles L. Reischel, Deputy Corp. Counsel, were on the brief, for appellant.

Frederick B. Abramson, with whom Robert D. Lynd and Douglass J. McCollum were on the brief, for appellee.

Before NEBEKER and TERRY, Associate Judges, and GALLAGHER, Senior Judge.


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...

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