BELLSOUTH TELECOMMUNICATIONS, INC. v. N.C. DEPT. OF REVENUE

No. COA96-558.

485 S.E.2d 333 (1997)

BELLSOUTH TELECOMMUNICATIONS, INC., d/b/a Southern Bell Telephone and Telegraph Company, Petitioner, v. NORTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of North Carolina.

June 3, 1997.


Attorney(s) appearing for the Case

Keith G. Landry, Atlanta, GA, and Robert E. Thomas, Jr., Charlotte, for Petitioner-Appellee.

Attorney General Michael F. Easley by Assistant Attorney General Kay Linn Miller Hobart, for Respondent-Appellant.


LEWIS, Judge.

Respondent the North Carolina Department of Revenue ("DOR"), pursuant to N.C.Gen.Stat. §§ 150B-52 and 7A-27, appeals from an order of the trial court reversing Administrative Decision No. 287 of the Tax Review Board.

Petitioner BellSouth Telecommunications, Inc. ("Southern Bell") was incorporated in Georgia on 12 August 1983. On 10 January 1984, the Federal Communications Commission ("FCC...

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