US West, Inc. v. United States, 48 F.3d 1092, 1106 (9th Cir. 1995), aff'g US West, Inc. v. United States, 855 F. Supp. 1184 (W.D.Wash. 1994); Pacific Telesis Group v. United States, 48 F.3d 1106, 1107 (9th Cir. 1994); Chesapeake Potomac Tel. Co. v. United States, 42 F.3d 181, 185 (4th Cir. 1994) (" C P"), aff'g Chesapeake Potomac Tel. Co. v. United States, 830 F. Supp. 909 (E.D.Va. 1993) (" C P"); Southwestern Bell Corp. v. United States, Civil Action No. 3:94-CV-193-D, slip op. at 3 (N.D.Tex. Mar. 27, 1995); United States Tel. Assoc. v. United States, CA No. 94-1961 (D.D.C. Jan. 27, 1995) (Kessler, J., ruling from the bench); NYNEX Corp. v. United States, Civil No. 93-323-C, 1994 WL 779761, at * 2 (D.Me. 1994); Bellsouth Corp. v. United States, 868 F. Supp. 1335, 1344 (N.D.Ala. 1994); Ameritech Corp. v. United States, 867 F. Supp. 721, 737 (N.D.Ill. 1994).