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Ohio Supreme Court, 1922

Ohio Bell Telephone Co. v. Public Utilities Commission

Ohio Bell Telephone Co. v. Public Utilities Commission
Ohio Supreme Court · Decided December 26, 1922 · Clark, Hough, Jones, Marshall, Matthias, Robinson, Wanamaker
1 Ohio Law. Abs. 72; 139 N.E. 857; 106 Ohio St. 266; 1922 Ohio LEXIS 244

Ohio Bell Telephone Co. v. Public Utilities Commission

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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