Legal Opinion
Me. Yankee Atomic Power Co. v. Comm'r
United States Tax Court
Decided July 29, 2002No. 15446-98Unpublished
1Opinion of the Court
MAINE YANKEE ATOMIC POWER COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Me. Yankee Atomic Power Co. v. Comm'r
No. 15446-98
United States Tax Court
T.C. Memo 2002-176; 2002 Tax Ct. Memo LEXIS 209; 84 T.C.M. (CCH) 73; T.C.M. (RIA) 73;
July 29, 2002, Filed
Court concluded petitioner was not entitled to investment tax credit, as contracts and amendments did not qualify under transitional rule set forth in 204(a)(3) of TRA 1986.
Edwin A. Heisler and William K. McKinley, for petitioner.
Marvis A. Knospe and Barry Laterman, for respondent.
Mary Ann Cohen, Judge
Mary Ann Cohen
MEMORANDUM…
2Cases cited3 opinions
- United States v. Commonwealth EnergyCourt of Appeals for the First Circuit · 2000
- Bell Atlantic Corporation v. United StatesCourt of Appeals for the Third Circuit · 2000
- Southern Multi-Media Commun., Inc. v. CommissionerUnited States Tax Court · 1999