OPINION
BARNES, Judge.
Case Summary
The Indiana Office of Utility Consumer Counselor ("OUCC") appeals the decision of the Indiana Utility Regulatory Commission ("IURC") approving the sale of Lincoln Utilities, Inc. ("Lincoln") to Indiana Water Service, Inc., ("IWSI") (Lincoln and IWSI are collectively referred to as "Appellees") and adjusting Lincoln's fair value to 90% of the Appellees' agreed purchase price. We reverse and remand.
Issue...
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