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UNITED GAS PIPE LINE COMPANY v. FEDERAL POWER COMMISSION

Nos. 21872 and 21958.

388 F.2d 385 (1968)

UNITED GAS PIPE LINE COMPANY, Petitioner, v. FEDERAL POWER COMMISSION, Respondent. Memphis Light, Gas & Water Division, Intervenor (two cases).

United States Court of Appeals Fifth Circuit.

Rehearings Denied March 1, 1968.

Attorney(s) appearing for the Case

Thomas Fletcher, Houston, Tex., for petitioner.

Peter H. Schiff, Sol., Richard A. Solomon, Gen. Counsel, Arnold D. Berkeley, Atty., Washington, D. C., for respondent.

James R. Lacey, Newark, N. J., for Intervenor Public Service Elec. & Gas Co.

George E. Morrow, Memphis, Tenn., Reuben Goldberg, Washington, D. C., for Intervenor Memphis Light & Gas.

Robert W. Maris, Philadelphia, Pa., for Intervenor United Gas Imp. Co.

Thomas F. Brosnan, George J. Meiburger, Washington, D. C., Robert O. Koch, Gen. Counsel, William E. Feldhaus, Owensboro, Ky., for Intervenor Texas Gas Transmission Co.

Before RIVES, GOLDBERG and AINSWORTH, Circuit Judges.

AINSWORTH, Circuit Judge:

In this matter, which involves the fixing of just and reasonable rates and charges for a natural gas company by the Federal Power Commission, the question for decision is whether the Commission made a proper allowance for federal income taxes in calculating United Gas Pipe Line Company's (United's) cost of service in the test period involved.

The matter has been before us before when we held...

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