NICHOLS, Justice.
The Plaintiff, New England Telephone and Telegraph Company (NET), seeks review of a decision and order of the Public Utilities Commission (Commission), the Defendant, which denied NET's proposed rate increase and instead authorized NET to file a revised schedule of rates designed to increase revenues by a lesser amount. NET challenges the Commission's rulings on (1) the adjustment of test year expenses; (2) the amortization of deferred tax reserve...
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