Marion S. BARRY, Jr., et al., Appellants,
v.
AMERICAN TELEPHONE & TELEGRAPH COMPANY and AT & T Communications of Washington, D.C., Inc., Appellees.
DISTRICT OF COLUMBIA, et al., Appellants,
v.
U S SPRINT COMMUNICATIONS COMPANY, et al., Appellees.
AMERICAN TELEPHONE & TELEGRAPH COMPANY and AT & T Communications of Washington, D.C., Inc., Cross-Appellants,
v.
Marion S. BARRY, Jr., et al., Cross-Appellees.
U S SPRINT COMMUNICATIONS COMPANY, et al., Cross-Appellants,
v.
Marion S. BARRY, Jr., et al., Cross-Appellees.
District of Columbia Court of Appeals.https://leagle.com/images/logo.png
Argued March 29, 1989.
Decided July 18, 1989.
Attorney(s) appearing for the Case
Edward E. Schwab, Asst. Corp. Counsel, with whom Frederick D. Cooke, Jr., Corp. Counsel, and Charles L. Reischel, Deputy Corp. Counsel, Washington, D.C., were on the brief, for appellants/cross-appellees.
Julia L. Sayles, Asst. Corp. Counsel, and Pastel Vann, Asst. Corp. Counsel, Washington, D.C., entered appearances for appellants/cross-appellees.
John M. Wood, with whom Joseph A. Reiser, Jr., was on the brief for appellees/cross-appellants American Tel. & Tel. Co. and AT & T Communications of Washington, D.C., Inc.
William Malone, with whom John F. Noble, Washington, D.C., was on the brief, for appellees/cross-appellants U S Sprint Communications Co. Ltd. Partnership, ITT Communications Services, Inc., and Cable and Wireless Communications, Inc.
Paul M. Tendler, Atlantic City, N.J., entered an appearance for appellee/cross-appellant TMC Long Distance of Washington Incorporated.
Mitchell F. Brecher, Washington, D.C., entered an appearance for appellee/cross-appellant Allnet Communications Services, Inc.
Andrew D. Lipman and Russell M. Blau, Washington, D.C., entered appearances for appellees/cross-appellants Mid Atlantic Telecom, Inc., Long Distance Service of Washington, Inc., and Contel Office Communications, Inc.
Craig T. Smith and Patrick E. McMahon, Kansas City, Mo., entered appearances as of counsel for appellee/cross-appellant U S Sprint Communications Company.
Sandra K. Kincaid entered an appearance as of counsel for appellee/cross-appellant ITT Communications & Information Services, Inc.
Before MACK, NEWMAN and BELSON, Associate Judges.
District of Columbia Court of Appeals.
NEWMAN, Associate Judge:
The District of Columbia, et al. (the District) appeal a declaratory judgment entered by the Tax Division of the Superior Court that the Gross Receipts Tax Amendment Act of 1987 and its companion bill, the Gross Receipts Tax Amendment Emergency Act of 1987, which impose a retroactive and prospective tax on the sale of telecommunications services originating from or terminating on equipment located in the District of Columbia, are unconstitutional...
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