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IN RE REVISION OF RATES BY TOMS RIVER WATER CO.

158 N.J. Super. 57 (1978)

385 A.2d 862

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

Superior Court of New Jersey, Appellate Division.

Decided March 27, 1978.

Attorney(s) appearing for the Case

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

Ms. Anne Serzan Babineau, Assistant Deputy Public Advocate, argued the cause for respondent (Mr. Stanley C. Van Ness, Public Advocate, attorney; Mr. William Gural, Director, Division of Rate Counsel; Mr. Roger L. Camacho, Deputy Public Advocate, of counsel and on the brief).

Mr. Bertram P. Goltz, Jr., Deputy Attorney General, appeared for New Jersey Board of Public Utility Commissioners and filed a statement in lieu of brief (Mr. John J. Degnan, Attorney General, attorney; Mr. Robert J. Del Tufo, former Acting Attorney General, and 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.

Toms River Water Company appeals from the determination of the Board of Public Utility Commissioners relating to an application for a rate increase. The appellate issues are limited to (1) the propriety of the treatment by the Board of the expense factor for federal income taxes, and (2) the effective date of the rate increase.

These issues were fully explored in our recent opinion in In re Lambertville...

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