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Natural Gas Policy Act of 1978 (NGPA), Pub. L. 95-621, sec. 503,
92 Stat. 3350, 3397, 15 U.S.C. sec. 3413 (1988).
An unrelated corporation responsible for operating the wells
in the Wattenberg Field submitted a well-category determination
application to the local regulatory authority in Colorado for the
Vonasek well. In response, the State agency determined that the
Vonasek well was producing gas from a tight formation. This
determination became final and was not overturned or reversed by
FERC. The Vonasek and Hanson wells were part of a group of over
300 wells managed by the same operator. The individual wells in
the group were routinely submitted for a well determination by
the operator. Due to an oversight, no well-category
determination application was filed with the Colorado local
regulatory authority with respect to the Hanson well.
During 1991 and 1992, the partnership had a working interest
in the Vonasek and Hanson wells. Respondent allowed the
nonconventional fuels tax credits under section 29 for the
Vonasek well for 1991 and 1992. However, for the same tax years,
respondent disallowed the claimed tax credits for the Hanson well
4(...continued)
Williams Natural Gas Co. v. FERC, 872 F.2d 438, 441 n.1 (D.C.
Cir. 1989) (quoting Order No. 99, Regulations Covering High-Cost
Natural Gas Produced From Tight Formations, 45 Fed. Reg. 56,034
(Apr. 22, 1980)); see also Midwest Gas Users Association v. FERC,
833 F.2d 341, 345 (D.C. Cir. 1987); Pennzoil Co. v. FERC, 671
F.2d 119, 120 (5th Cir. 1982).
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