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SUPREME COURT OF LOUISIANA NO. 96-CA-0345 GULF STATES UTILITIES COMPANY V. LOUISIANA PUBLIC SERVICE COMMISSION ON APPEAL FROM THE 19TH JUDICIAL DISTRICT COURT, PARISH OF EAST BATON ROUGE, HONORABLE WILLIAM H. BROWN, PRESIDING MARCUS, Justice* This is an appeal from the judgment of the Nineteenth Judicial District Court concerning a rate review ordered by the Louisiana Public Service Commission (commission) in connection with the approval of a merger between Entergy Corp. and Gulf States Utilities Co. (GSU). GSU appealed the district court's decision.

In Order No. U-19904, the commission approved the merger of Entergy Corp. and GSU and directed that within five months of the merger closing, GSU provide the commission with a determination of the Louisiana jurisdictional revenue requirement based on data for the most recent calendar year. would conduct a review of this The commission indicated it data, and if necessary make

appropriate adjustments.

The merger closed on December 31, 1993,

and on May 16, 1994, GSU filed a jurisdictional revenue requirement analysis based on the test year ended December 31, 1993.

After

public

hearings,

the

special

counsel

to

the

commission filed its report with the commission. commission issued Order No. U-19904-C.

Thereafter, the

The commission ordered a

*

Johnson, J. not on panel.

Rule IV, Part 2,

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Louisiana Law