EXHIBIT 8.1
LATHAM & WATKINS
PAUL R. WATKINS (1899- ATTORNEYS AT LAW NEW YORK OFFICE
1973) SEARS TOWER, SUITE 5800 885 THIRD AVENUE, SUITE
DANA LATHAM (1898-1974) CHICAGO, ILLINOIS 60606 1000
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CommNet Cellular Inc.
8350 East Crescent Parkway, Suite 400
Englewood, Colorado 80111
Re: Registration Statement on Form S-4 of CommNet Cellular Inc.
Ladies and Gentlemen:
You have requested our opinion as to the material United States federal
income tax considerations applicable to shareholders of the merger between
CommNet Cellular Inc., a Colorado corporation ("CommNet" or the "Company"),
and AV Acquisition Corp., a Delaware corporation (the "Merger"), as more fully
described in the above-referenced Registration Statement and the exhibits
thereto filed with the Securities and Exchange Commission (the "Registration
Statement"). Capitalized terms not defined herein have the meanings ascribed
to them in the Registration Statement.
The facts, as we understand them are set forth in the Registration
Statement. Based on such facts, it is our opinion that the material United
States federal income tax consequences to shareholders of the Company expected
to result from the retention of CommNet Common Stock and/or the receipt of
cash pursuant to the Merger, under currently applicable law, are as set forth
under the caption "THE MERGER--Certain Federal Income Tax Consequences" in the
Proxy Statement included in the Registration Statement.
This opinion is based on current provisions of the Internal Revenue Code of
1986, as amended, applicable Treasury regulations promulgated thereunder, and
judicial and administrative decisions and rulings, all of which are subject to
change either prospectively or retroactively. Also, any variation or
difference from the facts as set forth in the Registration Statement and
incorporated herein might affect the conclusion stated herein.
CommNet Cellular Inc.
August 12, 1997
Page 2
We consent to the filing of this opinion as an exhibit to the Registration
Statement and to the use of our name under the headings "THE MERGER--Certain
Federal Income Tax Consequences" and "LEGAL COUNSEL" in the Proxy Statement
included in the Registration Statement.
Very truly yours,
/s/ Stephen S. Bowen
---------------------------
Stephen S. Bowen
of LATHAM & WATKINS