BARASCH v. PA. PUBLIC UTILITY COM'N


507 Pa. 561 (1985)

493 A.2d 653

David M. BARASCH, Consumer Advocate v. PENNSYLVANIA PUBLIC UTILITY COMMISSION, Petitioner-Appellant, UGI Corporation — Gas Utility Division, Intervenor. David M. BARASCH, Consumer Advocate v. PENNSYLVANIA PUBLIC UTILITY COMMISSION, UGI Corporation — Gas Utility Division, Intervenor-Appellant.

Supreme Court of Pennsylvania.

Decided June 4, 1985.


Attorney(s) appearing for the Case

Frank B. Wilmarth, Albert W. Johnson, III, Charles F. Hoffman, Harrisburg, for appellant at No. 37.

Robert H. Young, Kenneth R. Myers, Philadelphia, for appellant at No. 38.

Philip F. McClelland, Harrisburg, for Consumer Advocate.

Kenneth R. Myers, Philadelphia, for UGI Corp.-Gas Utility Div.

David M. Kleppinger, Harrisburg, for PPG Industries, Inc.

Bernard A. Ryan, Jr., Harrisburg, for Bethlehem Steel Corp.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON, ZAPPALA and PAPADAKOS, JJ.


OPINION OF THE COURT

LARSEN, Justice.

In this rate case appeal, UGI Corporation — Gas Utility Division (UGI) and the Public Utility Commission (Commission) seek review of an order of the Commonwealth Court which reversed the Commission's approval of UGI's calculation of federal and state income taxes for rate-making purposes. The Commission's ruling permitted UGI to calculate its federal and state income taxes on the basis of a separate return even...

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