- 100 -
constitute a public offering by the utility which, when
accepted by the subscribers, creates a contract
embodying the terms and conditions of that tariff.
* * *
Id.; see also Rev. Rul. 72-49, 1972-1 C.B. 125.
In Rev. Rul. 68-109, supra, there was a service contract
independent of the tariff. The conclusion of the revenue ruling,
that there was a service contract, is based upon the agreement
entered into between the utility and its customers. After
determining that such service contract existed, the revenue
ruling found that “Furthermore” the provisions of the tariff also
bound the parties.
The instant case is distinguishable because there was no
binding contract independent of the tariff. The service
agreement between the utility and its customers was the
determining factor in the ruling. It was in this context that
the ruling stated that the tariff was a contract. The revenue
ruling does not address TRA section 204(a)(3), nor does it state
that the tariff is a binding supply or service contract. Here,
we must determine whether the tariff constitutes a binding supply
or service contract for purposes of TRA section 204(a)(3). We do
not think this revenue ruling supports a finding that the tariff
is a binding supply or service contract for purposes of TRA
section 204(a)(3).
Page: Previous 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 NextLast modified: May 25, 2011