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UNITED TELECOMMUNICATIONS, INC. v. C. I. R.

No. 77-1392.

589 F.2d 1383 (1978)

UNITED TELECOMMUNICATIONS, INC. (formerly United Utilities, Incorporated), Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

Decided December 29, 1978.

Attorney(s) appearing for the Case

William H. Curtis, Kansas City, Mo. (George F. Crawford and Allan W. Stopperan, Kansas City, Mo., on the brief), for appellant.

Stanley S. Shaw, Jr., Tax Div., Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews, Washington, D.C., on the brief), for appellee.

Before McWILLIAMS, BARRETT and DOYLE, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

United Telecommunications, Inc. here seeks review of a decision of the Tax Court ruling against it in a dispute in which the Commissioner acted in accordance with Treas.Reg. § 1.46-3(c)(1). This provides in pertinent part:

. . . the basis of new section 38 property constructed, reconstructed, or erected by the taxpayer shall not include any depreciation sustained with respect to any other property used in the construction...

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