AT&T CO. v. STATE DEPT. OF ASSESSMENTS AND TAXATION

No. 37, September Term, 1996.

693 A.2d 815 (1997)

345 Md. 596

AMERICAN TELEPHONE AND TELEGRAPH COMPANY et al. v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION.

Court of Appeals of Maryland.

May 9, 1997.


Attorney(s) appearing for the Case

Charles C. Shelton (Evan J. Feldman, Basik, Bushel & Shelton), Columbia; H. Thomas Howell (Howell, Gately, Whitney & Carter, LLP, Towson, on brief), for Petitioners.

William K. Hammond, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General; David M. Lyon, Assistant Attorney General, on brief), Baltimore, for Respondent.

James R. Eads, Jr., Michael J. Guerriero, Senior Attorneys, AT&T, Basking Ridge, NJ, of counsel, on appellant's brief.

Argued before BELL, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, KARWACKI, RAKER and WILNER, JJ.


RODOWSKY, Judge.

This case involves the property tax on the operating property of public utilities. The appellants, American Telephone and Telegraph Company (AT&T) and AT&T Communications of Maryland, Inc. (ATTCOM), contend that, as a result of the advent of competition in long distance telephone service, they are no longer public utilities within the meaning of the tax statute so that their operating property should be assessed as that of an ordinary business...

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