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SUPPLEMENTAL MEMORANDUM OPINION
HAINES, Judge: On April 12, 2006, pursuant to Rule 161,
respondent filed a motion for reconsideration of this Court’s
Memorandum Findings of Fact and Opinion in Anschutz Co. & Subs.
v. Commissioner, T.C. Memo. 2006-40 (Anschutz I).1
In his motion, respondent alleges that this Court erred “by
failing to address whether Qwest’s Common Indirect Costs directly
benefited its section 263A retained assets, and * * * by not
requiring those costs be allocated to Qwest’s section 263A
retained assets.” This Supplemental Memorandum Opinion addresses
respondent’s allegations of error.
Background
We adopt the findings of fact in our prior Memorandum
Findings of Fact and Opinion, Anschutz I. For convenience and
clarity, we repeat below the facts necessary for the disposition
of this motion.
During the years in issue, Qwest entered into contracts to
install conduit (conduit installation projects) and to pull
fiberoptic cable (IRU projects) for third-party customers.2
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
2 The years in issue were July 31, 1994 through 1996.
Before and during the years in issue, Qwest was known by
different names, but for convenience, it will be referred to only
(continued...)
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