IN RE CENTRAL TELEPHONE CO.

No. COA03-1313.

604 S.E.2d 680 (2004)

In the Matter of the Petition of CENTRAL TELEPHONE COMPANY Concerning the Allocation Formula for Corporate Income Tax Purposes for the Year Ended December 31, 1991.

Court of Appeals of North Carolina.

November 16, 2004.


Attorney(s) appearing for the Case

Morrison & Foerster, L.L.P., by Paul H. Frankel and Craig B. Fields, New York City (both admitted pro hac vice); and Alston & Bird, L.L.P., by Jasper L. Cummings, Jr., Raleigh, for Central Telephone Company petitioner appellant.

Attorney General Roy Cooper, by Assistant Attorney General Kay Linn Miller Hobart, for defendant appellee.


McCULLOUGH, Judge.

Central Telephone Company ("petitioner") appeals from an order by the superior court dismissing, based on lack of subject matter jurisdiction, its petition for judicial review from a decision of the Augmented Tax Review Board ("ATRB"). See N.C. Gen.Stat. § 1A-1, Rule 12(b)(1) (2003) of the North Carolina Rules of Civil Procedure. The petitioner's appeal arises from the following undisputed...

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