MR. JUSTICE CARDOZO delivered the opinion of the Court.
This suit was brought in the United States District Court for the Southern District of New York to set aside an order of the Federal Communications Commission prescribing a uniform system of accounts for telephone companies subject to the Communications Act of 1934. Act of June 19, 1934, c. 652, 48 Stat. 1064; 47 U.S.C. § 151. The plaintiffs are forty-four telephone companies, thirty-seven of them members...
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