{"disclaimer":"This is a summary of public court records and is not legal advice. Missouri slip opinions may be modified or withdrawn; consult the official source.","party":{"slug":"office-of-the-public-counsel","displayName":"Office of the Public Counsel","totalCases":4},"cases":[{"caseId":"moappwd:wd83924:2021-05-11","opinionId":"0812b2f1-d986-5033-8c60-a132b4b2ebf5","slug":"in-the-matter-of-the-petition-of-missouri-american-water-company-for-appr-d83924","caseName":"In the Matter of the Petition of Missouri-American Water Company for Approval to Change an Infrastructure System Replacement Surcharges; Missouri-American Water Company and Missouri Public Service Commission\nvs. \nOffice of the Public Counsel","caseNumber":"WD83924","court":"moappwd","courtLabel":"Missouri Court of Appeals, Western District","decisionDate":"2021-05-11","year":2021,"display_summary":"The Office of Public Counsel appealed an order from the Public Service Commission that allowed Missouri-American Water Company to increase rates via its Infrastructure System Replacement Surcharge (ISRS). Public Counsel argued the Commission misinterpreted an IRS advisory opinion and misapplied statutes regarding the calculation of net operating loss (NOL) offsetting accumulated deferred income taxes (ADIT). The appellate court reversed and remanded, holding that the Commission's method of calculating NOL by subtracting accelerated depreciation from zero new revenues was inconsistent with the Internal Revenue Code's definition of NOL, which requires considering all income.","primaryTopic":"administrative-law","topicSlugs":["administrative-law","other","appellate-procedure","standard-of-review"],"outcomeNorm":"unknown","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=177217","detailUrl":"https://ott.law/missouri-courts/opinions/in-the-matter-of-the-petition-of-missouri-american-water-company-for-appr-d83924","relatedPracticeAreas":[{"slug":"litigation","label":"Civil Litigation","href":"/practice-areas/litigation","score":12,"source":"topic","url":"https://ott.law/practice-areas/litigation"}],"role":"respondent"},{"caseId":"moappwd:wd80544:2017-11-21","opinionId":"a6a91319-eba7-50fb-86bf-6a679b6df95c","slug":"in-the-matter-of-the-application-of-laclede-gas-company-to-change-its-inf-d80544","caseName":"In The Matter of the Application of Laclede Gas Company to change its infrastructure system replacement surcharge in its Laclede Gas Service Territory\nvs.\nOffice of The Public Counsel","caseNumber":"WD80544","court":"moappwd","courtLabel":"Missouri Court of Appeals, Western District","decisionDate":"2017-11-21","year":2017,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"remanded","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=111165","detailUrl":"https://ott.law/missouri-courts/opinions/in-the-matter-of-the-application-of-laclede-gas-company-to-change-its-inf-d80544","relatedPracticeAreas":[{"slug":"personal-injury","label":"Personal Injury","href":"/practice-areas/personal-injury","score":20,"source":"tag","url":"https://ott.law/practice-areas/personal-injury"}],"role":"respondent"},{"caseId":"mo:sc95713:2017-03-14","opinionId":"22da5757-778b-50ad-ac04-7e028562182a","slug":"in-the-matter-of-the-petition-of-missouri-american-water-company-for-appr-c95713","caseName":"In the Matter of the Petition of Missouri-American Water Company for Approval to Change its Infrastructure System Replacement Surcharge (ISRS), and Missouri Public Service Commission, Respondents, vs. Office of the Public Counsel, Appellant.","caseNumber":"SC95713","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2017-03-14","year":2017,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"dismissed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=110754","detailUrl":"https://ott.law/missouri-courts/opinions/in-the-matter-of-the-petition-of-missouri-american-water-company-for-appr-c95713","relatedPracticeAreas":[{"slug":"criminal-law","label":"Criminal Law","href":"/practice-areas/criminal-law","score":20,"source":"tag","url":"https://ott.law/practice-areas/criminal-law"}],"role":"appellant"},{"caseId":"mo:sc92964:2013-07-30","opinionId":"5e64c3a6-7780-5bc6-9b26-705ddb0d8472","slug":"office-of-the-public-counsel-appellant-v-missouri-public-service-commissi-c92964","caseName":"Office of the Public Counsel, Appellant vs. Missouri Public Service Commission and Atmos Energy Corporation, Respondents.","caseNumber":"SC92964","court":"mo","courtLabel":"Supreme Court of Missouri","decisionDate":"2013-07-30","year":2013,"display_summary":null,"primaryTopic":null,"topicSlugs":[],"outcomeNorm":"mixed","officialSourceUrl":"https://www.courts.mo.gov/file.jsp?id=64014","detailUrl":"https://ott.law/missouri-courts/opinions/office-of-the-public-counsel-appellant-v-missouri-public-service-commissi-c92964","relatedPracticeAreas":[],"role":"appellant"}]}