DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

072884P.pdf   07/03/2008  City of Springfield  v.  Cingular Wireless
   U.S. Court of Appeals Case No:  07-2884
                          and No:  07-2885
   U.S. District Court for the Western District of Missouri - Jefferson City   
   [PUBLISHED] [Wollman, Author, with Hansen and Melloy, Circuit Judges]
   Civil case - State tax law. District court had subject matter jurisdiction
   to consider declaratory judgment action brought by the City of
   Springfield, Missouri, in which it asked the court to consider the question
   of whether companies providing cell phone services in the City are
   subject to a tax ordinance covering businesses supplying phones and
   telephonic services with the city; cell phones are telephones and cell
   services are telephonic services for the purposes of Springfield's tax
   ordinance.