MCI COMMUNICATIONS CORP. v. U.S.

Civil Action Nos. 96-259 SSH, 96-258 SSH.

26 F.Supp.2d 6 (1998)

MCI COMMUNICATIONS CORPORATION and Subsidiaries, Plaintiff, v. UNITED STATES of America, Defendant. TELECOM*USA, INC. and Subsidiaries, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

June 3, 1998.


Attorney(s) appearing for the Case

Albert H. Turkus, Pamela F. Olson, Skadden, Arps, Slate, Meagher & Flom, Washington, DC, for plaintiffs.

Stuart D. Gibson, Margaret M. Earnest, Tax Division, U.S. Department of Justice, Washington, DC, for defendant.


OPINION

STANLEY S. HARRIS, District Judge.

Before the Court are the parties' cross-motions for summary judgment, corresponding oppositions, plaintiffs' reply, and plaintiffs' notice of recent authority. After careful consideration of the entire record, the Court denies plaintiffs' motion for summary judgment and grants defendant's motion for summary judgment. Although "[f]indings of fact and conclusions of law are unnecessary on decisions of motions...

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