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Atomic Energy Act of 1954, as amended, and of any licenses issued
thereunder to Maine Yankee.” Maine Yankee Atomic Power Co. v.
Commissioner, T.C. Memo. 2002-176.
Both the Maine Yankee Atomic Power Co. power contract and
petitioner’s tariff contain general references to the authorities
that govern service quality and standards. Each fails to refer
to any specific document. The general statements referring to
service standards and regulatory orders lack the details
necessary to identify which documents constitute related
documents. See Maine Yankee Atomic Power Co. v. Commissioner,
supra (“This general standard of operation and maintenance,
without more, does not incorporate the operating license, or
amendments or appendices thereto, into the power contracts.”).
Because petitioner’s tariff contains only a general statement
identifying “orders of governmental bodies having jurisdiction
and to the currently effective ‘General Rules and Regulations for
Electric Service’ on file with the Florida Public Service
Commission”, we hold that the tariff fails to incorporate by
reference the alleged “related documents”.
d. Property Readily Identifiable From the Related
Documents
Assuming arguendo that the tariff qualifies as a contract
and the documents cited by petitioner qualify as “related
documents”, the property in issue must be readily identifiable
from the terms of these “related documents”. TRA sec. 204(a)(3).
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