HODGES, Chief Justice.
These cases were consolidated in the trial court and the appeals from the trial court judgments are likewise consolidated by this court.
On March 7, 1975, Mountain States Telephone and Telegraph Company (Mountain Bell) filed with the Public Utilities Commission (PUC) an advice letter and tariff revisions which would have produced additional annual gross revenues of $40,323,000. On March 25, 1975, pursuant to section 40-6-111(1), C.R...
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