Idaho Supreme Court June 4, 1987, No. 16457 (Citizens Utilities Co. v. Idaho Public Utilities Commission)

lead-opinion

BISTLINE, Justice.

Citizens Utilities Company (Citizens), a corporation headquartered in Connecticut, provides electricity to the Wallace, Idaho area through its Idaho Electrical Division. The Idaho division of Citizens is not a separate utility — rather it is a division of a Connecticut corporation which operates both utility and non-utility property in other states.