¶ 1. SCHUDSON, J.
The Public Service Commission of Wisconsin, Sprint Telecommunications, Inc., Excel Telecommunications, Inc., and AT&T Communications of Wisconsin, L.P., appeal from the circuit court order reversing the Commission's order granting Sprint's, Excel's, and AT&T's request for a revenue refund from Wisconsin Bell, Inc., d/b/a Ameritech Wisconsin (n/k/a "SBC Wisconsin"; referred to as "Ameritech" in this opinion). The court concluded that...
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