GTE NORTH v. IOWA STATE UTILITIES BD.

No. 90-654.

473 N.W.2d 48 (1991)

GTE NORTH INCORPORATED, Appellant, v. IOWA STATE UTILITIES BOARD, DIVISION OF the DEPARTMENT OF COMMERCE, STATE OF IOWA, Appellee. Office of Consumer Advocate, Division of The Department of Justice, State of Iowa, Intervenor.

Supreme Court of Iowa.

July 17, 1991.


Attorney(s) appearing for the Case

Robert F. Holz, Jr., and Diane M. Stahle of Davis, Hockenberg, Wine, Brown, Koehn & Shors, P.C., Des Moines, for appellant.

Susan Allender, Gen. Counsel, and Allan Kniep, Asst. Gen. Counsel, Iowa Utilities Bd., for appellee.

James R. Maret, David R. Conn, and Alice J. Hyde, Des Moines, for intervenor Consumer Advocate.

Considered by McGIVERIN, C.J., and CARTER, LAVORATO, SNELL, and ANDREASEN, JJ.


CARTER, Justice.

This is an action to review an order of the Iowa State Utilities Board (the Utilities Board) which required the petitioner, GTE North, Inc. (GTE), to refund to its customers a portion of the rates collected between July 1, 1987, and December 28, 1987, which was commensurate with the decrease in GTE's corporate income taxes under federal legislation effective July 1, 1987.

The issue presented before the agency, in the district court, and on...

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