Home Telephone Co. v. Kansas Corporation Comm'n

Pierron, J.:

Home Telephone Company, Inc. (Home) appeals from an order of the Kansas Corporation Commission (Commission) which determined Home’s revenue requirement for purposes of establishing appropriate payments to Home from the Kansas Universal Service Fund (KUSF). Home challenges the Commission’s refusal to include an imputed income tax expense adjustment into its revenue requirement and the Commission’s decision, on reconsideration, to amortize Home’s rate case costs over a 6-year period rather than over 5 years. We affirm in part and reverse in part.

Home is a Class B telephone utility…