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UNITED TELECOMMUNICATIONS, INC. v. COMMISSIONER

Docket No. 7866-72.

67 T.C. 760 (1977)

UNITED TELECOMMUNICATIONS, INC. (FORMERLY UNITED UTILITIES INCORPORATED), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1977.

Attorney(s) appearing for the Case

William H. Curtis, George F. Crawford, and Allan W. Stopperan, for the petitioner.

Joe K. Gordon, for the respondent.

SUPPLEMENTAL OPINION

FORRESTER, Judge:

On November 10, 1975, we filed our Findings of Fact and Opinion in the instant case (65 T.C. 278), which held that petitioner1 was entitled to include in the basis of self-constructed telephone and powerplant properties that qualify as new section 38 property the capitalized depreciation of property used in its construction on which no investment credit...

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