CHESAPEAKE AND POTOMAC TEL. v. ROSE

No. 15704.

307 S.E.2d 620 (1983)

The CHESAPEAKE AND POTOMAC TELEPHONE COMPANY OF WEST VIRGINIA v. Herschel H. ROSE, III, Tax Commissioner of the State of West Virginia.

Supreme Court of Appeals of West Virginia.

Rehearing Denied October 20, 1983.


Attorney(s) appearing for the Case

David B. Frost, Charleston, John W. Plaatje, Washington, D.C., for appellant.

Chauncey H. Browning, Jr., Atty. Gen., William F. Carroll, Deputy Atty. Gen., Charleston, for appellee.


NEELY, Justice:

Chesapeake and Potomac Telephone Company ("C & P") is a West Virginia corporation that owns and operates telephone facilities in West Virginia. It is also a subsidiary of the American Telephone and Telegraph Company ("AT & T") and is affiliated with the twenty-two Bell operating companies that provide interstate telephone service throughout the nation. One part of its business is the provision of intrastate telephone service for approximately...

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