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RATES & CHARGES OF MOUNTAIN STATES TEL. & TEL.

No. 15365.

715 P.2d 1332 (1986)

104 N.M. 36

In the Matter of the RATES AND CHARGES OF the MOUNTAIN STATES TELEPHONE AND TELEGRAPH COMPANY: MOUNTAIN STATES TELEPHONE AND TELEGRAPH COMPANY, Applicant-Appellant, v. NEW MEXICO STATE CORPORATION COMMISSION, Respondent-Appellee.

Supreme Court of New Mexico.

March 17, 1986.

Attorney(s) appearing for the Case

Cameron R. Graham, Albuquerque, W. Douglas Hickey, Cheyenne, Wyo., Sutin, Thayer & Browne, Richard L.C. Virtue, Randy S. Bartell, Santa Fe, for applicant-appellant.

Paul Bardacke, Atty. Gen., R. Michael Barlow, Asst. Atty. Gen., Santa Fe, Maureen Sanders, Gen. Counsel, Daniel J. Herbison, Asst. Gen. Counsel, Santa Fe, for appellee N.M. Corp. Com'n.

Patrick T. Ortiz, Com'n Counsel, Joanne Reuter, Asst. Com'n Counsel, Santa Fe, for amicus curiae N.M. Service Com'n.

OPINION

STOWERS, Justice.

This case is before us upon removal from the New Mexico State Corporation Commission (Commission), following the Commission's order denying in part a rate increase applied for by Mountain States Telephone and Telegraph Company (Mountain Bell). Mountain Bell contends that the Commission erred, first, in ordering it to make certain accounting entries relating to the tax treatment of consumer premises equipment (CPE) and, second, in...

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