APPALACHIAN POWER COMPANY, Petitioner,
v.
FEDERAL POWER COMMISSION, Respondent (two cases).
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued October 1, 1963.
Decided February 18, 1964.
Attorney(s) appearing for the Case
Chester C. Davis, New York City (Richard M. Dicke, Richard Hawkins, Anthony L. Fletcher, Simpson, Thacher & Bartlett, New York City, George D. Gibson, T. Justin Moore, Jr., Hunton, Williams, Gay, Powell & Gibson, Richmond, Va., on brief), for petitioner.
Drexel D. Journey, Atty., Federal Power Commission (Richard A. Solomon, Gen. Counsel, John C. Mason, Deputy Gen. Counsel, Thomas M. Debevoise, Asst. Gen. Counsel, Peter H. Schiff and Daniel Goldstein, Attys., Federal Power Commission, on brief), for respondent.
Before SOBELOFF, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.
United States Court of Appeals Fourth Circuit.
SOBELOFF, Chief Judge.
Appalachian Power Company seeks to set aside a Federal Power Commission order1 requiring it to install and maintain as an integral part of its basic corporate books certain accounts relating to the effect of deferred tax accounting and to use these accounts in its published financial statements, including those issued to stockholders.
The Company is an electric utility...
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