- 105 -
intended to incorporate, to refer to that, so that
anyone looking at this tariff sheet would see that
there were other conditions that apply.
Neither TRA section 204(a)(3) nor the conference report
articulates a standard for identifying “related documents.”
Maine Yankee Atomic Power Co. indicated that a supply or service
contract must incorporate an item by reference for it to
constitute a “related document.” In light of Helvering v. Nw.
Steel Rolling Mills, 311 U.S. at 49, we agree with the
interpretation of the supply or service contract rule in Maine
Yankee Atomic Power Co. because it strictly construed the ITC
transitional rule, a provision which grants a special tax
exemption. Petitioner’s position would expand the supply or
service contract rule beyond its proper scope because property
could be identified from documents that have not been referred to
in the supply or service contract. Therefore, we find that the
language in the tariff must incorporate by reference the alleged
“related documents”.
The general language of the power contract in Maine Yankee
Atomic Power Co. is analogous to the language petitioner relies
upon in the tariff. The taxpayer in Maine Yankee Atomic Power
Co. asserted that the power contract incorporated “related
documents” by providing that its power plant will operate “in
accordance with good utility practice under the circumstances and
all applicable law, including the applicable provisions of the
Page: Previous 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 NextLast modified: May 25, 2011