DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

031922P.pdf   01/12/2004  Clajon Gas Co.  v.  CIR
   U.S. Court of Appeals Case No:  03-1922
   Agency   
   Civil case - Federal Tax. Tax court judgment requiring tax payer to 
   depreciate the value of its natural gas gathering pipeline using a fifteen- 
   year, rather than a seven-year, depreciation schedule was error, as the 
   pipeline is a production asset rather than a transportation asset under the 
   IRS's Asset Guideline classification scheme. (PUBLISHED)