Mississippi Power is an investor-owned electric utility and a wholly owned subsidiary of Atlanta-based Southern Company.

[4] August 29, 2005, Hurricane Katrina struck, taking down the company's electric systems and leaving every single customer without service.

Originally, Plant Eaton was intended to generate electricity to aid the United States in production of materials for World War II; however, the plant's largest contribution turned out to be producing power for the boom in electricity demanded following the war.

[10] The Kemper Project was intended to use an integrated gasification combined cycle (IGCC) to convert lignite coal to gas.

The Kemper Project hoped to capture 65% of the carbon dioxide emissions, a byproduct of the chemical gasification process.

[13] The Kemper Coal Plant was built by Mississippi Power in order to diverse its energy portfolio.

The Court cited the MPSC's failure to give proper notice to the public about the rate increase as one of the main reasons for the 5–4 ruling.

Mississippi Power disagrees with the ruling, and officially announced it plans to file for a rehearing.