
    In the Matter of Rochester Telephone Corporation, Respondent, v Public Service Commission of the State of New York, Appellant.
    Argued January 3, 1983;
    decided February 10, 1983
    
      APPEARANCES OF COUNSEL
    
      Sam Laniado and David E. Blabey for appellant.
    
      Michael T. Tomaino, Roger H. Kessel and Jonathan H. Winer for respondent.
   OPINION OF THE COURT

Memorandum.

The judgment of the Appellate Division should be affirmed, with costs.

The Appellate Division correctly held that the commission did not have the authority, under subdivision 2 of section 113 of the Public Service Law, to order the petitioner to pass on to its customers the tax deduction resulting from its passing on of a tax refund. We express no opinion on whether the commission, in ruling on a general rate case, may order a passing on of the tax deduction, a question we need not reach on this appeal.

Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg, Meyer and Simons concur.

Judgment affirmed, with costs, in a memorandum.  