GULF POWER COMPANY v. BEVIS

Nos. 44189, 44190, 44198, 44199 and 44801.

296 So.2d 482 (1974)

GULF POWER COMPANY, a Corporation, Petitioner, v. William H. BEVIS et al., Respondents. CITY GAS COMPANY OF FLORIDA, a Corporation, Petitioner, v. William H. BEVIS et al., Respondents. FLORIDA POWER & LIGHT COMPANY, Petitioner, v. FLORIDA PUBLIC SERVICE COMMISSION, Respondent. FLORIDA GAS COMPANY, Petitioner, v. William H. BEVIS et al., Respondents. SOUTHEASTERN TELEPHONE COMPANY and Florida Central Telephone Company, Corporations, Petitioners, v. William H. BEVIS et al., Respondents.

Supreme Court of Florida.

June 13, 1974.


Attorney(s) appearing for the Case

D. Fred McMullen and Lee L. Willis, Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, Bert H. Lane, Beggs, Lane, Daniel, Gaines & Davis, Pensacola, and Earl B. Hadlow, Mahoney, Hadlow, Chambers & Adams, Jacksonville, for petitioners Gulf Power Co., etc. and City Gas Co. of Florida.

William C. Steel, Shepard King, and Charles A. Citrin, McCarthy, Steel, Hector & Davis, Miami, and Earl B. Hadlow, Mahoney, Hadlow, Chambers & Adams, Jacksonville, for petitioner Florida Power and Light Co.

R.Y. Patterson, Jr., and Norman E. Duke, Winter Park, for petitioner Florida Gas Co.

D. Fred McMullen and Lee L. Willis, Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, and Karl Berolzheimer, Ross, Hardies, O'Keefe, Babcock & Parsons, Chicago, Ill., for petitioners Southeastern Telephone Co. and Florida Cent. Telephone Co.

William L. Weeks, Donald R. Alexander, Tallahassee, Arthur J. England, Jr., Miami, Counsel for Governor, Arthur C. Canaday, Tallahassee, Gen. Counsel for Governor, Robert L. Shevin, Atty. Gen., and William R. Hanley, Asst. Atty. Gen., for respondents William H. Bevis, and others in Gulf Power Co., City Gas Co. of Florida, Florida Power and Light Co., Florida Gas Co., and Southeastern Telephone Co. and Florida Cent. Telephone Co.

Earl B. Hadlow and W.H. Adams, III, Mahoney, Hadlow, Chambers & Adams, and Walter H. Alford, Jacksonville, for Southern Bell Telephone and Telegraph Co.

Arthur C. Canaday, Tallahassee, Gen. Counsel for Governor, Arthur J. England, Jr., Miami, Sp. Counsel for Governor, Robert L. Shevin, Atty. Gen., and William R. Hanley, Asst. Atty. Gen., for amicus curiae in Southeastern Telephone Co. and Florida Cent. Telephone Co.


ERVIN, Justice.

We have for review by writ of certiorari Rule 25-14.02 adopted by the Public Service Commission which provides that in rate proceedings the Commission will treat as an operating expense so much of the Florida corporate income tax imposed by Chapter 220, Florida Statutes, F.S.A., enacted to implement Section 5(b), Art. VII, Florida Constitution, F.S.A., as is necessary to prevent the allowable earnings of a regulated company from falling below the minimum...

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