This opinion cited by 3 cases:

PPL Corp. & Subsidiaries v. Commissioner , 135 T.C. 176 ( 2010 )

• United States Tax Court |   Wednesday, July 28, 2010 |   Cited 0 times

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Clajon Gas Co., L.P., Aquila Gas Pipeline Corp., Tax Matters Partner v. Commissioner , 119 T.C. No. 12 ( 2002 )

• United States Tax Court |   Friday, October 25, 2002 |   Cited 0 times

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Duke Energy Natural Gas Corp. v. Commissioner , 172 F.3d 1255 ( 1999 )

• Court of Appeals for the Tenth Circuit |   Tuesday, April 13, 1999 |   Cited 0 times

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