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tariff related equipment that was placed in service during 1988,
1989, and 1990.100
a. The Tariff Is Not a Contract for Purposes of
TRA Section 204(a)(3)
In support of its argument, petitioner cites cases that
generally state that a tariff is a contract. For example, in
Life Sciences, Inc. v. Emery Air Freight Corp., 341 So. 2d 272
(Fla. Ct. App. 1977), a shipper brought suit against an air
carrier to recover damages to its cargo. Apparently, a tariff
filed by the freight forwarder contained a 1-year property damage
100 Petitioner argues that the following equipment is readily
identifiable with the tariff and incorporated documents: (1) The
nuclear fuel assemblies; (2) the nuclear plant property (MSIV air
accumulation system, surveillance system for heat exchangers,
reactor vessel probes, raceway protection, spent fuel rack
equipment, and area radiation monitoring system equipment); (3)
environmental property (PCB transformers and wastewater
neutralization treatment system); (4) simulator and training
buildings; and (5) the LMS. The tax bases of the property for
which petitioner seeks ITCs are as follows:
Property 1988 1989 1990
Nuclear fuel assemblies $51,684,173 $70,782,440 $133,263,604
MSIV air accumulation -- 2,846,306 126,666
system
Surveillance system for -- 123,742 324,668
heat exchangers
Reactor vessel probes 826,767 (126,353) (12,983)
Raceway protection -- 969,676 239,161
Spent fuel rack equipment 6,713,729 532,892 6,646,960
Area radiation monitoring -- -- 657,253
system equipment
PCB transformers 886,616 748,411 36,053
Wastewater neutralization 241,469 -- 233,742
treatment system
Simulator and training 1,486,050 1,458,213 354,914
buildings
LMS 362,837 15,156,624 39,351,031
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