Court of Appeals for the First Circuit September 16, 1982, 81-1764 (Bay State Gas Company v. Commissioner Of Internal Revenue)

689 F.2d 1 82-2 USTC P 9582 BAY STATE GAS COMPANY (Successor by consolidation to Brockton Taunton Gas Company and the former Bay State Gas Co., Previously named Northampton Gas Light Company), Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 81-1764. United States Court of Appeals, First Circuit. Argued April 8, 1982. Decided Sept. 16, 1982. Daniel F. Ross, Atty.