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U.S. v. NEW YORK TEL. CO.

No. 55.

326 U.S. 638 (1946)

UNITED STATES ET AL. v. NEW YORK TELEPHONE CO.

Supreme Court of United States.

Decided January 28, 1946.

Attorney(s) appearing for the Case

Mr. Harry M. Plotkin, with whom Solicitor General McGrath, Messrs. Rosel H. Hyde, Harold J. Cohen, Max Goldman and Joseph M. Kittner were on the brief, for appellants.

Mr. Henry J. Friendly, with whom Messrs. Ralph W. Brown, Stephen H. Fletcher, Alan J. McBean and John B. King were on the brief, for appellee.

Messrs. Philip Halpern and Frank C. Bowers filed a brief on behalf of the Public Service Commission of the State of New York, as amicus curiae, urging reversal.

MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

This case presents new questions of "original cost" accounting, which arise from an order of the Federal Communications Commission requiring readjustments in appellee's accounts. A detailed statement of the facts is necessary to an understanding of the issues. But the short effect of the controversy is that the Commission has required the appellee, New York Telephone...

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