Legal Opinion
Commonwealth Natural Gas Corporation v. United States
District Court, E.D. Virginia
Decided December 22, 1966No. Civ. A. 3690, 4309, 3691 and 4310PublishedCited by 10 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
BUTZNER, District Judge.
Four cases for refund of taxes were consolidated for trial by the court without the intervention of a jury. The cases present these issues: First, whether easements for transmission of natural gas are depreciable; and second, the allocation of costs between the pipeline and the easements.
Commonwealth Natural Gas Corporation is a Virginia corporation organized in 1947 to sell natural gas to retail distributors. Its gas is transported in its own pipelines. Commonwealth completed construction of its original transmission line in 1950…
2Cited by10 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Virginia Electric and Power Company v. The United StatesUnited States Court of Claims · 1969
- Shell Pipe Line Corporation v. United StatesDistrict Court, S.D. Texas · 1967
- Badger Pipe Line Company v. The United StatesUnited States Court of Claims · 1968
- True v. United StatesCourt of Appeals for the Tenth Circuit · 1990
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