Legal Opinion
Clajon Gas Co., L.P., Aquila Gas Pipeline Corp., Tax Matters Partner v. Commissioner
United States Tax Court
Decided October 25, 2002No. 15968-97Unknown
1Opinion of the Court
119 T.C. No. 12
UNITED STATES TAX COURT CLAJON GAS CO., L.P., AQUILA GAS PIPELINE CORP., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15968-97. Filed October 25, 2002. Partnership C owned and operated natural gas gathering systems to transport gas purchased from natural gas producers. C treated certain pipeline and related components of the gathering systems as natural gas production assets within asset class 13.2 of Rev. Proc. 87-56, 1987- 2 C.B. 674, with a 7-year recovery period. Held: Because C’s use of its gathering systems determines the…
2Cases cited9 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Nicklaus v. Comm'rUnited States Tax Court · 2001
- Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
- Phillips v. CommissionerUnited States Tax Court · 1987
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