Boise Water Corp. v. Idaho Public Utilities Commission

SHEPARD, Chief Justice.

This is an appeal from orders of the Idaho Public Utilities Commission denying in part Boise Water’s petitions for rate increases. We set aside the orders of the Public Utilities Commission.

Two general issues are raised on this appeal. First, did the Commission err in disallowing certain operating expenses of Boise Water which had the effect of reducing the rate structure, which in turn reduces Boise Water’s revenue? Secondly, did the Commission improperly treat a transfer of real property from Boise Water to one of its corporate affiliates as creating hypothetical…