OPINION
PAGE, Justice.
Minnegasco appeals a decision of the court of appeals affirming the Minnesota Public Utilities Commission's (MPUC) order in In the Matter of the Complaint of the Minnesota Alliance for Fair Competition Against Minnegasco, a Division of Arkla, Inc., No. G-008/C-91-942. At issue in this appeal are those parts of the MPUC's order: (1) authorizing the MPUC to impute revenue to Minnegasco for the value of Minnegasco's good will used...
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