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ALABAMA CELLULAR SERVICE, INC. v. SIZEMORE

89-48.

565 So.2d 199 (1990)

ALABAMA CELLULAR SERVICE, INC., et al. v. James M. SIZEMORE, Jr., as Commissioner of Revenue of the State of Alabama, et al.

Supreme Court of Alabama.

June 22, 1990.

Attorney(s) appearing for the Case

Walter R. Byars of Steiner, Crum & Baker, Montgomery, for appellants.

Don Siegelman, Atty. Gen., and Ron Bowden, Acting Chief Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellees.

SHORES, Justice.

Three providers ("cellular providers") of cellular radio telecommunications services in Alabama1 filed in the circuit court a complaint for a declaratory judgment and injunctive relief under the Declaratory Judgments Act, Code 1975, §§ 6-6-220 et seq. They sought a declaration as to whether they are "public utilities" and subject to the levy and payment of ad valorem, license, and gross receipts taxes pursuant...

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