ALABAMA-TENNESSEE NATURAL GAS CO. v. FEDERAL POWER COM'N

No. 21610.

359 F.2d 318 (1966)

ALABAMA-TENNESSEE NATURAL GAS COMPANY, Petitioner, v. FEDERAL POWER COMMISSION, Respondent.

United States Court of Appeals Fifth Circuit.

March 25, 1966.


Attorney(s) appearing for the Case

Christopher T. Boland, Stanley M. Morley, Francis H. Caskin, May, Shannon & Morley, Washington, D. C., for petitioner.

Lawrence H. Gall, Harry L. Albrecht, Washington, D. C., for Independent Nat. Gas Ass'n of America, amicus curiae.

G. R. Redding, Baker & Daniels, Indianapolis, Ind., Raymond N. Shibley, Patterson, Belknap & Farmer, Washington, D. C., for Panhandle Eastern Pipe Line Co., amicus curiae.

J. J. Danaher, Fort Lauderdale, Fla., Chas. F. Wheatley, Jr., Gen. Counsel, American Public Gas Ass'n, Washington, D. C., Mathias M. Mattern, Asst. Corp. Counsel, Chicago, Ill., for American Public Gas Ass'n and City of Chicago, amici curia.

George Spiegel, Reuben Goldberg, Washington, D. C., for Tennessee Valley Municipal Gas Ass'n, intervenor.

W. P. Gilbert, Stephen L. Seftenberg, Wilson & McIlvaine, Chicago, Ill., for Arthur Andersen & Co., amicus curiae.

Howard E. Wahrenbrock, Sol., Richard A. Solomon, Gen. Counsel, Abraham R. Spalter, Asst. Gen. Counsel, Leonard E. Poryles, Washington, D. C., Atty., F. P. C., for respondent.

J. Calvin Simpson, Senior Counsel, Richard E. Tuttle, Chief Counsel, Sheldon Rosenthal, Associate Counsel, San Francisco, for People of State of California and Public Utilities Commission of State of California, amici curiae.

Before WISDOM and GEWIN, Circuit Judges, and BREWSTER, District Judge.


WISDOM, Circuit Judge:

Alabama-Tennessee Natural Gas Company, a federally regulated pipeline company, petitions the Court to review and set aside an about-face order of the Federal Power Commission.1 This order establishes ratemaking principles reflecting the economic benefits the petitioner derives from using liberalized (accelerated) depreciation allowed the business community generally by Section 167 of the Internal Revenue Code of...

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