Case Name: The Ohio Bell Telephone Co. v. Public Utilities Commission of Ohio
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1922-12-26
Citations: 1 Ohio Law Abs. 72
Docket Number: No. 17503
Parties: The Ohio Bell Telephone Co. v. Public Utilities Commission of Ohio.
Judges: Marshall, C. J., Hough, Robinson, Matthias and Clark, JJ., concur. Wanamaker, J., dissents.
Reporter: The Ohio Law Abstract
Volume: 1
Pages: 72–72

Head Matter:
No. 17503
The Ohio Bell Telephone Co. v. Public Utilities Commission of Ohio.
Error to the Public Utilities Commission of Ohio.
PUBLIC UTILITIES — Reasonable rates — Income tax proper as part of operating expenses.

Opinion:
JONES, J.:
In determining whether rates chargeable by a utility yield reasonable compensation for service rendered and are just and reasonable under Section 614-23, General Code, the federal income tax should be included as part of its operating expenses, to be deducted from gross revenue in ascertaining net income.
Order reversed.
Marshall, C. J., Hough, Robinson, Matthias and Clark, JJ., concur. Wanamaker, J., dissents.