ARKANSAS POWER & LIGHT CO. v. FEDERAL POWER COM'N

Nos. 10276, 10278.

185 F.2d 751 (1950)

ARKANSAS POWER & LIGHT CO. et al. v. FEDERAL POWER COMMISSION. ARKANSAS PUBLIC SERVICE COMMISSION v. FEDERAL POWER COMMISSION.

United States Court of Appeals District of Columbia Circuit.

Decided November 9, 1950.


Attorney(s) appearing for the Case

P. A. Lasley, Little Rock, Ark., of the Bar of the Supreme Court of Arkansas, and A. J. G. Priest, New York City, of the Bar of the Supreme Court of New York, pro hac vice, by special leave of Court, with whom Harry A. Poth, Jr., New York City, was on the brief, for petitioners in No. 10276.

Ike Murry, Atty. Gen. of the State of Arkansas, of the Bar of the Supreme Court of Arkansas, pro hac vice, by special leave of Court, and Cecil A. Beasley, Jr., Washington, D. C., with whom H. Cecil Kilpatrick, Washington, D. C., was on the brief, for petitioners in No. 10278.

Howard E. Wahrenbrock, Asst. General Counsel, Federal Power Commission, and Reuben Goldberg, Attorney, Federal Power Commission, Washington, D. C., with whom William Bradford Ross, General Counsel, Federal Power Commision, and Howell Purdue, Attorney, Federal Power Commission, Washington, D. C., were on the brief, for respondent.

Austin L. Roberts, Jr., Washington, D. C., filed a brief on behalf of the National Association of Railroad and Utilities Commissioners as amicus curiae, urging reversal.

Before EDGERTON, WILBUR K. MILLER and PROCTOR, Circuit Judges.


EDGERTON, Circuit Judge.

The Federal Power Commission has ordered the Arkansas Power & Light Company, a licensee public utility, to record certain adjustments in its basic corporate accounts. The Company and its parent corporation, together with the Arkansas Public Service Commission, contend that because the Company is subject to inconsistent accounting requirements of the Arkansas Commission, the Federal Commission's order is invalid. The law is settled to the...

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