980112.docx

BRAD M. PURDY
Deputy Attorney General
IDAHO PUBLIC UTILITIES COMMISSION
PO Box 83720
Boise, ID  83720-0074
Tele:  [phone]
FAX: [phone]
Street Address for Express Mail:
472 W Washington
Boise, ID  83702-5983
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE PETITIONS REQUESTING EXTENDED AREA SERVICE (EAS) BETWEEN ARBON AND AMERICAN FALLS, ARBON AND POCATELLO, AND BETWEEN ROCKLAND AND AMERICAN FALLS.
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CASE NO. GNR-T-96-5
STIPULATION
COMES now the undersigned parties, by and through their respective counsel of record, and stipulate and agree as follows.
1.  That there is in dispute in this matter an issue pertaining to the tax gross-up factor calculations for determining the revenue impact of implementing EAS as proposed in this proceeding.
2.  That Staff calculates the gross-up factor to use in the EAS calculations for Rockland Telephone Company, Inc. as shown on line 10 of the attached Exhibit A to the Stipulation.  The revenue impact from the plant additions for EAS is $2,123 as shown on line 15 of Exhibit A.  
3.  The parties believe that this settlement and stipulation agreement represents a reasonable resolution of the disputed issues encompassed herein and urge the Commission to adopt this stipulation.
RESPECTFULLY submitted this               day of November 1997.

Brad M. Purdy
Deputy Attorney General
Attorney for Idaho Public Utilities Commission Staff
and

Conley Ward
Attorney for Rockland Telephone Company, Inc.