United States Sixth Circuit

All natural gas transportation pipelines used for any purpose other than production-related "gathering" of "wet" gas, including dry-gas "transmission" and "distribution" pipelines, should be depreciated over fifteen years under the General Depreciation System, even if they are owned or used by a producer of natural gas.

Appellate Information

• Argued 05/07/2003
• Decided 07/30/2003
• Published 07/30/2003

Judges

• Before:  KRUPANSKY, SILER, and GILMAN, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Todd R. Mendel (argued and briefed), Barris, Sott, Denn & Driker, Detroit, MI, Thomas P. Marinis, Jr. (briefed), Vinson & Elkins, Houston, TX, for Appellants., Alan I. Horowitz (briefed), Tamara W. Ashford (briefed), Miller & Chevalier Chartered, Washington, DC, for Amicus Curiae.


• For Appellees:
  
• Teresa T. Milton (argued and briefed), Richard Farber (briefed), United States Department of Justice, Appellate Section Tax Division, Washington, DC, Patricia G. Gaedeke, U.S. Attorney's Office, Detroit, MI, John A. Lundquist, U.S. Dept. of Justice, Tax Division, Washington, DC, for Appellee.