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LEWIS JONES v. COMMISSIONER OF INTERNAL REVENUE

No. 8402.

139 F.2d 564 (1943)

LEWIS JONES, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided December 16, 1943.

Attorney(s) appearing for the Case

C. Walter Randall, Jr., of Philadelphia, Pa. (Walter B. Saul, Joseph A. Lamorelle, and Saul, Ewing, Remick & Harrison, all of Philadelphia, Pa., on the brief), for petitioner.

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The petitioner is a public utility company owning and operating a central heating plant from which it supplies heat to various customers. Its distribution equipment, consisting of individual pipes, valves, etc. joined together, functions as a system. On May 31, 1937, the cost of that equipment was $411,270.73. Petitioner had paid $112,832.10 of this amount, with its customers paying the balance of $298,438.63. From June 1, 1918 to May 31...

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