ALMON, Justice.
The Alabama Public Service Commission ("PSC"), Alabama Gas Corporation ("Alabama Gas"), and two intervenors, Lena Mae Calhoun and Winnie L. Thomas, appeal from a judgment reversing the PSC's holding that Gas Utilities of Alabama, Inc. ("GUA"), is subject to regulation by the PSC. The PSC had held that GUA was a "transportation company" under the definition of that term in § 37-2-1, Ala.Code 1975, and, therefore, subject to regulation by the PSC...
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