1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 266 F.Supp.
  5. 266 F.Supp. 298 (1966)
 

COMMONWEALTH NATURAL GAS CORPORATION v. UNITED STATES

Civ. A. Nos. 3690, 4309, 3691 and 4310.

266 F.Supp. 298 (1966)

COMMONWEALTH NATURAL GAS CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant. COMMONWEALTH GAS DISTRIBUTION CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Virginia, Richmond Division.

December 22, 1966.

Attorney(s) appearing for the Case

H. Brice Graves, E. Milton Farley, III, Hunton, Williams, Gay, Powell & Gibson, Richmond, Va., for plaintiffs.

Mitchell Rogovin, Asst. Atty. Gen., Myron C. Baum, Arthur L. Biggins, Attys., Tax Division, Dept. of Justice, Washington, D. C., C. Vernon Spratley, Jr., U. S. Atty., S. W. Phillips, Jr., Asst. U. S. Atty., Richmond, Va., for defendant.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases