Bay State Gas Company v. Commissioner Of Internal Revenue

689 F.2d 1

82-2 USTC P 9582

BAY STATE GAS COMPANY (Successor by consolidation to

Brockton Taunton Gas Company and the former Bay

State Gas Co., Previously named

Northampton Gas Light

Company), Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 81-1764.

United States Court of Appeals,

First Circuit.

Argued April 8, 1982.

Decided Sept. 16, 1982.

Daniel F. Ross, Atty. Tax Div., Dept. of Justice, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Kenneth L. Greene, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondent-appellant.

J…