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ordinary and normal course of petitioner's business; (2)
relocation expenses, such as petitioner incurred, are commonly
and ordinarily incurred in the pipeline business and are
necessary in the operation of that business; (3) the relocation
was not part of a general plan of rehabilitation and did not
adapt the pipeline to a new use; and (4) the pressure, capacity,
and use of the pipeline were the same before and after the
relocation. They disagree as to the differences in quality
between the 1991 pipe and the 1968 pipe it replaced, and the
impact of those differences on the useful life and the effect on
the overall value of the pipeline.
The Route 83 relocation involved less than 1,000 feet of
pipeline out of 25 miles of 16 inch pipeline, which was part of a
335-mile system. See Fire Companies Bldg. Corp. v. Burnet, 57
F.2d 943, 944 (D.C. Cir. 1932) (this "is not a case of replacing
a few feet of iron piping with brass piping, but rather the
replacing of all iron piping in the hot-water system with a much
more expensive material, which appreciably added to the value of
the property."). Regardless of whether the 1991 pipe is of
better quality or has a longer life than the materials used in
constructing the 1968 pipeline, we are satisfied that the Route
83 relocation, given its limited scope, did not materially add to
the value of the pipeline or appreciably prolong the life of the
1968 pipe. We are not persuaded otherwise by the analysis of
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