Opinion for the Court filed PER CURIAM.
PER CURIAM.
The Canadian Association of Petroleum Producers ("CAPP") has petitioned for review of the Federal Energy Regulatory Commission's Policy Statement on Income Tax Allowances. Policy Statement on Income Tax Allowances, 111 FERC ¶ 61,139 (2005). Petitioners assert that the Policy Statement is arbitrary and capricious and contrary to our decision in BP West Coast Products, LLC v. FERC,
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