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NORTHERN STATES POWER CO. v. U.S.

Nos. 97-2914, 97-2915.

151 F.3d 876 (1998)

NORTHERN STATES POWER COMPANY, Cross-Appellant/Appellee, v. UNITED STATES of America, Appellant/Cross-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 12, 1998.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, U.S. Department of Justice, Washington, DC, argued (Richard Farber and Loretta C. Argrett, on the brief), for appellant

Steven Zane Kaplan, Minneapolis, MN, argued (Richard D. Snyder, on the brief), for appellee.

Before WOLLMAN and HANSEN, Circuit Judges, and GOLDBERG, Judge.

GOLDBERG, Judge.

This tax refund dispute raises two independent issues. First, when did the taxpayer, Northern States Power Co. ("NSP"), place two shipments of nuclear fuel assemblies into service, and thereby become eligible to claim a depreciation deduction and an investment tax credit? And second, when NSP filed refund claims currently deducting certain losses that it had previously capitalized, did NSP change its method of accounting? NSP filed this action to...

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