Heichman

ORDER GRANTING PLAINTIFF’S MOTION FOR REMAND

I. BACKGROUND

On March 22, 1993, plaintiff Paul Heich-man made a telephone call originating in Trinidad and terminating in Beverly Hills, California. At the time of the call, plaintiffs billing address and residence were in Los Angeles. AT & T collected a tax on the call pursuant to a Los Angeles municipal ordinance. On March 21, 1995, plaintiff filed a class action complaint in Los Angeles Superi- or Court attacking AT & T’s collection of state and local taxes on non-intrastate telephone calls, stating causes of action for unfair business practices, breach of contract, and breach of the covenant of good faith and fair dealing. As is customary in state court, plaintiffs complaint contained no allegation with respect to the amount in controversy; the ad damnum clause merely prayed for “general damages in a sum to be ascertained at the time of trial.”

On April 25, 1995, within 30 days of its receipt of the complaint, AT & T filed a petition to remove the case to this Court on the basis of both diversity and federal question jurisdiction. Plaintiff filed a first amended complaint on May 26, 1995. • The amended complaint contained an…