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PUBLIC SERVICE COMPANY OF NEW MEXICO v. UNITED STATES

No. 80-70.

431 F.2d 980 (1970)

PUBLIC SERVICE COMPANY OF NEW MEXICO, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

September 30, 1970.

Attorney(s) appearing for the Case

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Felix Atwood, Dallas, Tex. (William B. Keleher, of Keleher & McLeod, Albuquerque, N. M., on the brief), for appellee.

Before BREITENSTEIN, HILL and HOLLOWAY, Circuit Judges.

HILL, Circuit Judge.

This litigation arises out of the internal revenue laws and specifically concerns the recovery of alleged excessively assessed income taxes for 1962. The sole issue is whether Public Service Company of New Mexico qualifies during the year in question for an investment credit under 26 U.S.C. § 48, in the construction of No. 3 Unit — Reeves Station at Albuquerque, New Mexico.

The trial court, sitting without a jury, concluded...

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