ELLIOTT, J.:
In this utility rate case, Greeley Gas Company (Greeley) seeks judicial review of the Kansas Corporation Commission's (KCC) order disallowing the inclusion of state and federal income tax in Greeley's cost of service and requiring Greeley to change its purchase gas adjustment (PGA) tariffs to 80/20 incentive tariffs. Additionally, the Citizens' Utility Ratepayers Board (CURB) has intervened in Greeley's appeal and also filed its own application for judicial...
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