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PACIFIC POWER & LIGHT CO. v. UNITED STATES

No. 79-4455.

644 F.2d 1358 (1981)

PACIFIC POWER & LIGHT COMPANY, a Maine corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 11, 1981.

Attorney(s) appearing for the Case

William J. Glasgow, Portland, Or., argued for plaintiff-appellant; Mark H. Peterman, Portland, Or., on brief.

Karl P. Fryzel, Washington, D. C., for defendant-appellee.

Before ANDERSON, PREGERSON, and CANBY, Circuit Judges.

PREGERSON, Circuit Judge:

This federal income tax case presents the novel question whether section 167(a) of the Internal Revenue Code of 1954 (I.R.C.)1 authorizes a taxpayer to deduct from gross income the difference between accelerated and straight-line depreciation of equipment owned by taxpayer and used by it to construct its own capital facilities, or whether the capitalization provision of I.R.C. § 263(a)(1)

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