Legal Opinion
State ex rel. Empire District Electric Co. v. Public Service Commission
Missouri Court of Appeals
Decided May 28, 1986No. 13696PublishedCited by 2 opinions
1Opinion of the Court
HOGAN, Presiding Judge.
In this ratemaking case, the Empire District Electric Company (Empire or the Company), a privately-owned utility, sought an add-back of $4,091,895 to its jurisdictional rate base. The sum which Empire sought to add back represents, according to Empire, accumulated deferred taxes created primarily by the use of accelerated depreciation as first authorized by the Revenue Act of 1954, Pub.L.No. 83-591 § 167, 68A Stat 51 (1954), and in lesser part by the Investment (Job Development) Tax Credit deduction first authorized by the Revenue Act of 1962, Pub.L.No. 87-834 (1962).…
Also in this document: Concurrence.
2Cases cited33 opinions
- Federal Power Commission v. Memphis Light, Gas & Water DivisionSupreme Court of the United States · 1973
- State Ex Rel. Utility Consumers Council of Missouri, Inc. v. Public Service CommissionSupreme Court of Missouri · 1979
- Bus Employees v. MissouriSupreme Court of the United States · 1963
- Alabama-Tennessee Natural Gas Company v. Federal Power CommissionCourt of Appeals for the Fifth Circuit · 1966
- Sanford L. Bauman, Individually and as Trustee, and Stacy B. Smith, Plaintiffs v. Centex CorporationCourt of Appeals for the Fifth Circuit · 1980
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3Cited by2 opinions
- State ex rel. GTE North, Inc. v. Missouri Public Service CommissionMissouri Court of Appeals · 1992
- Phil Crowley Steel Corp. v. KingMissouri Court of Appeals · 1989