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Decoders", "Technical Equipment", etc.), MetroVision’s
expenditures during the audit years for property placed in
service in expanding and maintaining the Livonia cable television
system.3 The various categories encompass types of equipment
common to cable television systems generally and to the Livonia
system in particular.
During the 1989 and 1990 taxable years, the number of miles
of plant increased from 421 to 430 and the number of subscribers
from 23,337 to 25,497.
C. Affidavits
Petitioner submitted affidavits of Thomas Bjorklund who,
during the audit years and until he left petitioner’s employment
in 1996, was responsible for the installation and maintenance of
the Livonia cable system, and Edward P. Kearse, an attorney who,
for more than 25 years, "specialized in the administration and
law affecting cable television systems and cable franchise
agreements."
Respondent submitted an affidavit by Charles Gramlich, a
self-employed cable television and telecommunications consultant
who provides consulting services to city and county governmental
cable franchising authorities.
3 By stipulating as to authenticity, respondent has not
stipulated as to the truth of the material contained in the
general ledger accounts except for purposes of respondent’s
motion for summary judgment.
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