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BAY STATE GAS CO. v. COMMISSIONER

Docket No. 2987-77.

75 T.C. 410 (1980)

BAY STATE GAS COMPANY (SUCCESSOR BY CONSOLIDATION TO BROCKTON TAUNTON GAS COMPANY AND THE FORMER BAY STATE GAS COMPANY, PREVIOUSLY NAMED NORTHAMPTON GAS LIGHT COMPANY), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 29, 1980.

Attorney(s) appearing for the Case

Joseph E. Bachelder III and Eileen K. Wilcox, for the petitioner.

David N. Brodsky, for the respondent.

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioner's1 income tax:

    Year2                               Amount

    1971 .......................     3$14,561.16
    1973 .......................      129,065.78

Petitioner is an accrual basis calendar year public utility engaged in the distribution of...

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