Court of Appeals of Minnesota May 14, 1985, C4-84-1872, C8-84-1888 (Application of Northwestern Bell Tel. Co.)

OPINION

NIERENGARTEN, Judge.

Northwestern Bell filed a rate increase petition on September 29, 1983, with the Minnesota Public Utilities Commission. The Commission issued its Findings of Fact, Conclusions of Law and Order dated July 27, 1984, which (1) voided an agreement transferring Northwestern’s directory operations, (2) adjusted Northwestern’s tax liability so as to compensate for lost

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