OPINION BY JUDGE ROGERS, March 12, 1984:
We have consolidated for argument and disposition the appeals of the Butler Township Water Company (Butler) and the Freeport Water Company (Freeport) from rate case orders of the Pennsylvania Public Utility Commission (PUC). The appellants are wholly owned subsidiaries of the Generel Waterworks Corporation (GWC) and GWC is a wholly owned subsidiary of I.U. International Corporation (IUIC).
Butler filed tariffs designed...
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