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IN RE LAMBERTVILLE WATER COMPANY

153 N.J. Super. 24 (1977)

378 A.2d 1158

IN THE MATTER OF THE REVISION OF RATES FILED BY LAMBERTVILLE WATER COMPANY INCREASING THE RATES FOR WATER SERVICE LAMBERTVILLE WATER COMPANY, PETITIONER-APPELLANT, v. NEW JERSEY BOARD OF PUBLIC UTILITY COMMISSIONERS, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided September 29, 1977.

Attorney(s) appearing for the Case

Mr. William C. Davis argued the cause for appellant (Messrs. Hyland, Davis & Reberkenny, attorneys; Mr. John S. Fields on the brief).

Mr. William Gural, Director, Division of Rate Counsel, argued the cause for Mr. Stanley C. Van Ness, Public Advocate.

Mr. Bertram P. Goltz, Jr., Deputy Attorney General, argued the cause for respondent (Mr. Robert J. Del Tufo, Acting Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges HALPERN, LARNER and KING.

The opinion of the court was delivered by LARNER, J.A.D.

This is an appeal from the determination of the Board of Public Utility Commissioners (Board) of an application for a rate increase by Lambertville Water Company (Lambertville). Lambertville limits its appeal to two issues: (1) failure of the Board to include in the revenue calculations an allowance for federal income tax expense at the statutory rate of 48%, and (2) the refusal to effectuate the rate relief...

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