Colo. Gas Compression, Inc. v. Comm'r

COLORADO GAS COMPRESSION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Colo. Gas Compression, Inc. v. Comm'r

Docket No. 17251-98

United States Tax Court

2005 U.S. Tax Ct. LEXIS 38;

July 20, 2005, Decided

Colo. Gas Compression, Inc. v. Comm'r, 366 F.3d 863, 2004 U.S. App. LEXIS 6537 (10th Cir., 2004)

Maurice B. Foley, Judge.

Maurice B. Foley

DECISION

The Court of Appeals for the Tenth Circuit reversed our decision and remanded the case for further proceedings. See Colorado Gas v. Commissioner. 366 F.3d 863 (10th Cir. 2004).

In our earlier opinion, we held that section 1374, as amended…