Competition Economics Directors Prof. Simon J. Wilkie and Dr. Michael A. Williams assisted client Cable One, Inc. in the cases of Cable One, Inc. v. Arizona State Department of Revenue, et al. and Cable One, Inc. v. Iowa Department of Revenue. The cases involved claims by the Arizona and Iowa state tax boards that Cable One should be classified as a telecommunications company for tax purposes because of its provision of VoIP services. We provided economic testimony demonstrating that Cable One’s investments in plant and equipment were made for the provision of video services, and that the company is not a telecommunications company as it does not own communications transmission facilities nor does it provide public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communications. On June 24, 2011, the Iowa Department of Inspections and Appeals ruled in Cable One’s favor, and on November 15, 2011, the Superior Court of Arizona, Maricopa County ruled in Cable One’s favor, both courts finding that Cable One is not a telecommunications company.
Counsel from Cahill, Gordon & Reindel LLP represented Cable One, Inc.