TERRY, Associate Judge:
Chesapeake and Potomac Telephone Company (C & P) appeals from an order entered by the Public Service Commission in one of two separate ratemaking proceedings. At issue is the portion of the Commission's order which allocates between C & P and its ratepayers the cost of a double tax payment made by C & P pursuant to an amendment to the District of Columbia franchise tax act. The Commission allowed the payment to be recovered in its...
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