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APPEAL OF VERIZON NEW ENGLAND

No. 2004-785.

153 N.H. 50 (2005)

APPEAL OF VERIZON NEW ENGLAND, INC. d/b/a VERIZON NEW HAMPSHIRE (New Hampshire Public Utilities Commission)

Supreme Court of New Hampshire.

Opinion Issued: December 28, 2005.

Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton, P.A., of Concord (Steven V. Camerino and Sarah B. Knowlton on the brief, and Mr. Camerino orally), and Bruce P. Beausejour and Victor D. Del Vecchio, of Boston, Massachusetts, on the brief, for the petitioner.

Kelly A. Ayotte, attorney general (Wynn E. Arnold, senior assistant attorney general, on the brief and orally), and Edward N. Damon, of Concord, on the brief, for the State.

F. Anne Ross, consumer advocate (Ms. Ross and Rorie E.P. Hollenberg, staff attorney, on the brief, and Ms. Ross orally), for the Office of Consumer Advocate, as amicus curiae.

DALIANIS, J.

Verizon New England, Inc. d/b/a Verizon New Hampshire (Telephone Company) appeals an order of the New Hampshire Public Utilities Commission (PUC) requiring the imputation of at least $23.3 million earned by the Telephone Company's unregulated affiliate, Verizon Yellow Pages Company (Directory Company), for ratemaking purposes. We affirm.

The publication of telephone directories has been an integral part of the telecommunications business for over...

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