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  5. 606 S.W.2d 222 (1980)
 

STATE EX REL. UTILITY, ETC. v. PUBLIC SERVICE COM'N

No. WD 31071.

606 S.W.2d 222 (1980)

STATE of Missouri ex rel. UTILITY CONSUMERS COUNCIL OF MISSOURI, INC., Appellant, v. PUBLIC SERVICE COMMISSION of Missouri and Union Electric Co., Respondents.

Missouri Court of Appeals, Western District.

Motion for Rehearing and/or Transfer Denied October 1, 1980.

Application to Transfer Denied November 12, 1980.

Attorney(s) appearing for the Case

Samuel H. Liberman, St. Louis, for petitioner-appellant.

Paul W. Phillips, Jefferson City, Stewart W. Smith, Jr., William E. Jaudes and Paul W. Agathen, St. Louis, for respondents.

Before WASSERSTROM, C. J., Presiding, and KENNEDY and PRITCHARD, JJ.

Motion for Rehearing and/or Transfer to Supreme Court Denied October 1, 1980.

KENNEDY, Judge.

The sole issue in the present case is the propriety of the Public Service Commission's allowance in a rate case of deductions by Union Electric Company of "normalized" federal and state income taxes, as opposed to the smaller amount of income taxes actually paid during the test year, in arriving at cost of service. The test year ended June 30, 1977. The Commission...

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