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APPEAL OF EASTMAN SEWER CO.

No. 92-289.

138 N.H. 221 (1994)

APPEAL OF EASTMAN SEWER COMPANY, INC. (New Hampshire Public Utilities Commission)

Supreme Court of New Hampshire.

January 27, 1994.

Attorney(s) appearing for the Case

Castaldo, Hanna & Malmberg, P.C., of Concord (David W. Marshall on the brief and orally), for Eastman Sewer Company, Inc.

Jeffrey R. Howard, attorney general (Harold T. Judd, senior assistant attorney general, and Susan Chamberlin, staff attorney for the New Hampshire Public Utilities Commission, on the brief, and Daniel Mullen, assistant attorney general, orally), for the State, as amicus curiae.

BATCHELDER, J.

Eastman Sewer Company, Inc. (sewer company) appeals the orders of the New Hampshire Public Utilities Commission (PUC) excluding nearly all of the cost of the sewer system from its rate base for ratemaking purposes. It argues that the PUC's orders are not supported by the evidence, constitute an unconstitutional taking, ignore a valid capital lease, and result in confiscatory and unlawful rates. We affirm.

In the early 1970's, Controlled Environment...

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