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COLUMBUS & SOUTHERN OHIO ELECTRIC CO. v. P. U. C.

No. 78-942.

58 Ohio St. 2d 120 (1979)

COLUMBUS & SOUTHERN OHIO ELECTRIC COMPANY, APPELLANT, v. PUBLIC UTILITIES COMMISSION OF OHIO ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 9, 1979.

Attorney(s) appearing for the Case

Messrs. Porter, Wright, Morris & Arthur, Mr. Samuel II. Porter, Mr. Curtis A. Loveland and Mr. William J. Kelly, for appellant.

Mr. William J. Brown, attorney general, Mr. Kevin F. Duffy and Mr. Marvin I. Resnik, for appellee.

Mr. William A. Spratley, consumers' counsel, Mr. Orla E. Collier and Mr. Stephen P. Allison, for intervening appellee Office of Consumers' Counsel.

CELEBREZZE, C. J.

The crux of appellant's arguments is that it is entitled to the full $45,491,000 requested in its application for a rate increase. The objections to the commission's order involve four general areas—the allowance for construction work in progress (CWIP), the overall rate of return and dollar annual return, an adjustment for the coal excise tax and the standard for calculating an allowance for property taxes.

In assessing the appellant...

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