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STIEHLER v. PUBLIC SERVICE COM'N

No. 92-AA-1162.

629 A.2d 1211 (1993)

Robert STIEHLER, et al., Petitioners, v. PUBLIC SERVICE COMMISSION OF the DISTRICT OF COLUMBIA, Respondent.

District of Columbia Court of Appeals.

Decided August 12, 1993.

Attorney(s) appearing for the Case

Linda Hanten, Washington, DC, for petitioners.

Lawrence D. Crocker, Asst. Gen. Counsel, with whom Daryl L. Avery, Gen. Counsel, and Josephine Scarlett-Simmons and Veda M. Shamsid-Deen, Staff Counsel, Washington, DC, were on the brief, for respondent.

Before STEADMAN, SCHWELB and KING, Associate Judges.

SCHWELB, Associate Judge:

Robert O. Stiehler and L. Leonard Hacker (the consumers) have petitioned this court for review of orders of the Public Service Commission of the District of Columbia (the Commission) holding that the District's gross receipts tax (GRT) allows public utilities to collect a "tax-on-tax" from their customers. The consumers contend that the plain language of the statute precludes any "tax-on-tax" effect. We affirm.

I.

On June...

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