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BAY STATE GAS CO. v. C. I. R.

No. 81-1764.

689 F.2d 1 (1982)

BAY STATE GAS COMPANY (Successor by consolidation to Brockton Taunton Gas Company and the former Bay State Gas Co., Previously named Northampton Gas Light Company), Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, First Circuit.

Decided September 16, 1982.

Attorney(s) appearing for the Case

Daniel F. Ross, Atty. Tax Div., Dept. of Justice, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Kenneth L. Greene, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondent-appellant.

John C. Richardson, P. C., with whom Alison E. Clapp, and LeBoeuf, Lamb, Leiby & MacRae, New York City, were on brief for petitioner-appellee.

Before COFFIN, Chief Judge, FAIRCHILD, Senior Circuit Judge, and BREYER, Circuit Judge.

FAIRCHILD, Senior Circuit Judge.

The Tax Court held that in light of the surrounding facts it was an abuse of discretion for the Commissioner to require petitioner gas utility, an accrual basis taxpayer, to accrue as income for a given year charges for gas consumed by its budget billing customers between their December meter reading or estimate dates and December 31, which had not actually been paid for prior to year-end. We affirm the Tax Court's determination.<...

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