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CONSUMERS' COUNSEL v. PUB. UTIL. COMM.

Nos. 80-639 and 80-643.

67 Ohio St. 2d 303 (1981)

OFFICE OF CONSUMERS' COUNSEL, APPELLANT, v. PUBLIC UTILITIES COMMISSION ET AL., APPELLEES. CITY OF CINCINNATI, APPELLANT, v. PUBLIC UTILITIES COMMISSION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 22, 1981.

Attorney(s) appearing for the Case

Mr. William A. Spratley, consumers' counsel, Mr. Douglas J. Holmes and Mr. Orla E. Collier, for appellant Office of Consumers' Counsel.

Mr. Richard A. Castellini, city solicitor, Mr. W. Peter Heile and Mr. Arnold Fieldman, for appellant city of Cincinnati. Mr. William J. Brown, attorney general, Mr. Marvin I. Resnik and Ms. Jane L. Miller, for appellee Public Utilities Commission.

Messrs. Squire, Sanders & Dempsey, Mr. Alan P. Buchmann, Mr. William J. Moran, Mr. Richard W. McLaren, Jr., and Mr. James T. Mayer, for intervening appellee Cincinnati Gas & Electric Co.

Per Curiam.

The three critical issues in this case are whether the commission property: (1) included C.G. & E.'s Zimmer Nuclear Unit No. 1 and its nuclear fuel core as CWIP; (2) calculated C.G. & E.'s tax accruals which were used as an offset to the allowance made for working capital; and (3) determined C.G. & E's cost of common equity for rate of return purposes.

In resolving these issues, we are mindful of the fact that, pursuant to R...

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