CITY AND COUNTY OF SAN FRANCISCO v. PUBLIC UTIL. COM.

Docket Nos. S.F. 22794, 22793.

6 Cal.3d 119 (1971)

490 P.2d 798

98 Cal. Rptr. 286

CITY AND COUNTY OF SAN FRANCISCO, Petitioner, v. PUBLIC UTILITIES COMMISSION et al., Respondents; PACIFIC TELEPHONE AND TELEGRAPH COMPANY, Real Party in Interest. CONSUMERS ARISE NOW et al., Petitioners, v. PUBLIC UTILITIES COMMISSION, Respondent; PACIFIC TELEPHONE AND TELEGRAPH COMPANY, Real Party in Interest. (Consolidated Appeals.)

Supreme Court of California. In Bank.

November 26, 1971.


Attorney(s) appearing for the Case

COUNSEL

Thomas M. O'Connor, City Attorney, Milton H. Mares, Deputy City Attorney, and William F. Bourne for Petitioner in No. 22794.

Garret Shean, in pro. per., and William M. Bennett for Petitioners in No. 22793.

Mary Moran Pajalich and Timothy E. Treacy for Respondents.

Warren A. Palmer as Amicus Curiae on behalf of Respondents.

Pillsbury, Madison & Sutro, John A. Sutro, Noble K. Gregory, George H. Eckhardt, Jr., and Richard W. Odgers for Real Party in Interest.


OPINION

PETERS, J.

These are consolidated proceedings to review Decision No. 77984 of the Public Utilities Commission of the State of California. The decision provides that the Pacific Telephone and Telegraph Company (Pacific) may use accelerated depreciation with the normalization method of accounting as defined in subsection (l)(2)(B) of section 167 of the Internal Revenue Code and that, if it elects to do so, the commission...

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