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ALJ/AES/tcg Mailed 10/25/2002

Decision 02-10-040 October 24, 2002

BEFORE THE PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA

Castlerock Estates, Inc. and
Bruce B. Breiholz,

              Complainants,

        vs.

Toro Water Service, Inc.,
California Utilities Services, Inc.,
Robert T. Adcock,

              Defendants.

Case 92-04-034

(Filed April 28, 1992)

Last, Harrelson & Faoro by William C. Last, Jr., Attorney at Law, for Castlerock Estates, Inc. and Bruce B. Breiholz, complainants.

McDermott, Will & Emery by Marc P. Fairman, Attorney at Law, for Toro Water Service, Inc., California Utilities Services, Inc., and Robert T. Adcock, defendants.

OPINION DISMISSING COMPLAINT

1. Summary

The Commission dismisses this complaint seeking both reformation of the main extension contracts between Castlerock Estates, Inc. (Castlerock) and California Utilities Services, Inc. (Cal Utilities) and Toro Water Service, Inc. (Toro) and a refund of the federal tax "gross-up" portions of contributions in aid of construction (CIAC) made by Castlerock to Cal Utilities and Toro. The complaint for reformation was untimely filed. The CIAC was properly calculated and collected in accordance with prior decisions of the Commission.

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