Suburban Utility Corporation, Appellant v. Public Utility Commission of Texas, Appellee

Summary

The Texas Supreme Court reversed the district court's affirmation of the Public Utility Commission's rate order and remanded the case for further proceedings. It held that the 60‑day filing deadline in the Administrative Procedure Act is directory, that federal income taxes must be included in a Subchapter S utility's cost of service, and that the commission erred by excluding customer deposits from the rate base. The court also clarified the burden of proof, the sufficiency of Suburban's rehearing motion, and affirmed the commission's discretion in valuation methods.