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NOTES 283 Tax Lawyer, Vol. 57, No. 1 NOTE MYSTIFYING THE MEANING OF “USED BY” IN THE DEPRECIATION OF PIPELINES: CLAJON GAS CO. V. COMMISSIONER In Clajon Gas Co. v. Commissioner,1 the Tax Court held that Clajon Gas Company must use a 15-year recovery period to depreciate its natural gas gatherrin systems, instead of the seven-year recovery period Clajon originally used.2 The Tax Court reached this result by reading an ownership requirement into the phrase “used by” in the description of Asset...

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