Home/Idaho Supreme Court/In Re the Mountain States Telephone & Telegraph Co.

In Re the Mountain States Telephone & Telegraph Co.

284 P.2d 681, 76 Idaho 474, 1955 Ida. LEXIS 306
Idaho Supreme Court·Decided April 15, 1955·No. 8194·Published·Cited by 40 cases

Opinions

PORTER, Justice

(dissenting).

It appears from the record that the commission reduced the expenses assignable to intrastate operations by $464,775 and added that full amount to the intrastate net operating earnings. It is not denied by respondent or in the majority opinion on Petiton for Rehearing that the resulting increase in federal income taxes was not included in the calculations of the commission. Appellant computes the resulting amount of overstatement of net earnings as about $220,000.

The majority opinion recognizes that it was error for the commission to fail to [490] exclude from net earnings the item of “Interest Charged Construction” and that net earnings were thereby overstated by the sum of $32,752.

I would remand the cause to the commission with instructions to consider the foregoing items in its calculations and resulting order.

SMITH, J., concures in the above dissent.

Free access — add to your briefcase to read the full text and ask questions with AI

In Re the Mountain States Telephone & Telegraph Co., 284 P.2d 681, 76 Idaho 474, 1955 Ida. LEXIS 306 (Idaho 1955).

284 P.2d 681 (In Re the Mountain States Telephone & Telegraph Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Pacificorp v. IPUC
Idaho Supreme Court, 2025
Hayden Pines Water Co. v. Idaho Public Utilities Commission
834 P.2d 873 (Idaho Supreme Court, 1992)
AW Brown Co., Inc. v. Idaho Power Co.
828 P.2d 841 (Idaho Supreme Court, 1992)
General Telephone Co. v. Idaho Public Utilities Commission
712 P.2d 643 (Idaho Supreme Court, 1986)
Utah Power & Light Co. v. Idaho Public Utilities Commission
690 P.2d 901 (Idaho Supreme Court, 1984)
Elkhart Tel. Co. v. Kansas Corporation Commission
640 P.2d 335 (Court of Appeals of Kansas, 1982)
Minich v. Gem State Developers, Inc.
591 P.2d 1078 (Idaho Supreme Court, 1979)
Gulf States Utilities Co. v. LOUISIANA, ETC.
364 So. 2d 1266 (Supreme Court of Louisiana, 1978)
Idaho Power Co. v. Idaho Public Utilities Commission
582 P.2d 720 (Idaho Supreme Court, 1978)
Citizens Utilities Co. v. Idaho Public Utilities Commission
579 P.2d 110 (Idaho Supreme Court, 1978)
Grindstone Butte Mutual Canal Co. v. Idaho Power Co.
574 P.2d 902 (Idaho Supreme Court, 1978)
Communications Satellite Corporation v. Federal Communications Commission
611 F.2d 883 (D.C. Circuit, 1977)
Communications Satellite Corp. v. Federal Communications Commission
611 F.2d 883 (D.C. Circuit, 1977)
Intermountain Gas Co. v. Idaho Public Utilities Commission
540 P.2d 775 (Idaho Supreme Court, 1975)
Hair v. County of Monterey
45 Cal. App. 3d 538 (California Court of Appeal, 1975)
New England Telephone & Telegraph Co. v. Department of Public Utilities
275 N.E.2d 493 (Massachusetts Supreme Judicial Court, 1971)
Idaho Underground Water Users Ass'n v. Idaho Power Co.
404 P.2d 859 (Idaho Supreme Court, 1965)
Public Service Commission v. Ely Light & Power Co.
393 P.2d 305 (Nevada Supreme Court, 1964)
Ohio Fuel Gas Co. v. Public Utilities Commission
174 Ohio St. (N.S.) 585 (Ohio Supreme Court, 1963)
State v. Southern Bell Telephone and Telegram Company
148 So. 2d 229 (Supreme Court of Alabama, 1962)