JOINER, Senior District Judge.
Petitioners, Municipal Resale Service Customers (MRSC), are fifteen Ohio villages and cities that purchase electrical power from the Ohio Power Company. The MRSC filed a complaint with the Federal Energy Regulatory Commission (FERC), challenging Ohio Power's wholesale rates for the years 1986-1990 on the ground that Ohio Power's rates were based on the full cost of coal that it had obtained from subsidiaries rather than on the prevailing...
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