In re Worldcom, Inc., et al., No. 07-cv-7414, 2009 U.S. Dist. LEXIS 69364 (S.D. N.Y. Aug. 7, 2009)

(IRS tax claim for telecommunications excise tax under I.R.C. Sec. 4251, et seq., with respect to central office based remote access upheld; bankruptcy court reversed).