NORTHERN NATURAL GAS COMPANY v. C. I. R.

No. 18162.

362 F.2d 781 (1966)

NORTHERN NATURAL GAS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

June 30, 1966.


Attorney(s) appearing for the Case

James W. R. Brown, of Fitzgerald, Brown, Leahy, McGill & Strom, Omaha, Neb., for petitioner; F. Vinson Roach and Jack C. Osborne, Omaha, Neb., and James J. Fitzgerald, Jr., of Fitzgerald, Brown, Leahy, McGill & Strom, Omaha, Neb., on the brief.

Burton G. Ross, Attorney, Tax Div., Dept. of Justice, Washington, D. C., for respondent; Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attorneys, Tax Division, Dept. of Justice, Washington, D. C., on the brief.

Before MATTHES and GIBSON, Circuit Judges, and HUNTER, District Judge.


GIBSON, Circuit Judge.

Taxpayer, Northern Natural Gas Company, (Northern) is engaged in the transmission and distribution of natural gas from points in Texas to Palmyra, Nebraska, where the system divides into two lines, one extending northwardly past Omaha, Nebraska, and Sioux City, Iowa, and then northeasterly to the Minneapolis and St. Paul, Minnesota area; the other extending northeasterly to a point northwest of Des...

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