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COMPTROLLER v. WASHINGTON GAS CO.

No. 26, September Term, 1994.

336 Md. 595 (1994)

COMPTROLLER OF THE TREASURY v. WASHINGTON GAS LIGHT COMPANY ET AL.

Court of Appeals of Maryland.

December 7, 1994.

Attorney(s) appearing for the Case

John K. Barry, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Baltimore, Gerald Langbaum, Asst. Atty. Gen., on brief), Annapolis, for appellant.

Karen B. Pancost (Ralph E. Fisher, on brief), Washington, DC, Cynthia Green-Warren, Asst. People's Counsel (Michael J. Travieso, People's Counsel, on brief) Baltimore, for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, BELL and RAKER, JJ., and JOHN F. McAULIFFE, Judge of the Court of Appeals (retired), Specially Assigned, J.

RODOWSKY, Judge.

This case involves the income taxation of a public utility that is under a regulatory duty to credit to certain customers a percentage of its net margin on sales to other customers. For the reasons set forth below, we shall hold that the credited amount is not income to the utility.

The appellee, Washington Gas Light Company (WGL), is a public service company, as defined in Maryland Code (1988), § 8-401 of the Tax General Article (TG...

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