Anschutz Company and Subsidiaries - Page 2

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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.                                          
               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           

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