# In Re the Mountain States Telephone & Telegraph Co.

> Idaho Supreme Court · April 15, 1955 · 76 Idaho 474

URL: https://www.frixlaw.com/law-library/cases/9624130

## Case

- **Full name:** PETITION of the MOUNTAIN STATES TELEPHONE and TELEGRAPH COMPANY, a Corporation, for a Hearing to Consider Certain Substantial Changes in Expenses
- **Court:** Idaho Supreme Court
- **Decided:** April 15, 1955
- **Citations:** 76 Idaho 474; 284 P.2d 681; 1955 Ida. LEXIS 306
- **Precedential status:** Published
- **Opinion:** Dissent by Porter
- **Judges:** Taylor, Keeton, Porter, Anderson, Smith
- **Cited by:** 30 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9624130

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9624130. Public record. Not legal advice.