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DUKE ENERGY NATURAL GAS CORP. v. C.I.R.

No. 98-9008.

172 F.3d 1255 (1999)

DUKE ENERGY NATURAL GAS CORPORATION, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee, Gas Processors Association ("GPA") and Western Gas Resources, Inc. ("WGR"), Amici Curiae.

United States Court of Appeals, Tenth Circuit.

April 13, 1999.

Attorney(s) appearing for the Case

David T. Harvin (Thomas P. Marinis, Jr., Sarah A. Duckers and Charles T. Fenn with him on the briefs), Vinson & Elkins, L.L.P., Houston, Texas for Petitioner—Appellant.

Teresa T. Milton, Tax Division, Department of Justice (Loretta C. Argrett, Assistant Attorney General and Richard Farber, Tax Division, Department of Justice with her on the brief), Washington, D.C., for Respondent—Appellee.

Richard B. Robinson, Lentz, Evans and King, P.C., Denver, Colorado, filed an amici curiae brief for the Gas Processors Association ("GPA") and Western Gas Resources, Inc. ("WGR").

Before EBEL, McWILLIAMS and LUCERO, Circuit Judges.

LUCERO, Circuit Judge.

Duke Energy Natural Gas Corporation ("Duke"), a Denver-based company, appeals an adverse Tax Court judgment requiring it to depreciate the value of its natural gas gathering systems over fifteen rather than seven years because those assets transport, rather than produce, gas. Exercising our jurisdiction to review the Tax Court's decision under 26 U.S.C. § 7482, we reverse and hold that gathering...

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