The opinion
PORTER, Justice
(dissenting).
It appears from the record that the commission reduced the expenses assignable to intrastate operations by $464,775 and added that full amount to the intrastate net operating earnings. It is not denied by respondent or in the majority opinion on Petiton for Rehearing that the resulting increase in federal income taxes was not included in the calculations of the commission. Appellant computes the resulting amount of overstatement of net earnings as about $220,000.
The majority opinion recognizes that it was error for the commission to fail to *490 exclude from net earnings the item of “Interest Charged Construction” and that net earnings were thereby overstated by the sum of $32,752.
I would remand the cause to the commission with instructions to consider the foregoing items in its calculations and resulting order.
SMITH, J., concures in the above dissent.