# The Connecticut Light and Power Company v. The United States

> United States Court of Claims · February 7, 1962 · 299 F.2d 259

URL: https://www.frixlaw.com/law-library/cases/9448364

## Case

- **Full name:** The CONNECTICUT LIGHT AND POWER COMPANY v. the UNITED STATES
- **Court:** United States Court of Claims
- **Decided:** February 7, 1962
- **Citations:** 299 F.2d 259; 156 Ct. Cl. 304; 9 A.F.T.R.2d (RIA) 675; 1962 U.S. Ct. Cl. LEXIS 36
- **Precedential status:** Published
- **Opinion:** Dissent by Whitaker
- **Judges:** Jones, Whitaker, Reed, Durfee, Lara-More
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9448364

## Opinion text

WHITAKER, Judge
(dissenting).
There is much to be said for the opinion of the majority, but I am inclined to think that the expenditures for the adaptation of customers’ appliances to the use of natural gas are not deductible as ordinary and necessary business expenses for this reason:
The expenditures plaintiff made to convert the equipment in its own plants and pipe lines for the use of natural gas were not ordinary and necessary business expenses, but undoubtedly were capital expenditures. But these capital expenditures were worthless without the conversion also of its customers’ appliances. In order to give value to its own equipment, it was required to spend money to convert its customers’ appliances. The money so spent should be added to the cost of conversion of its own equipment and deducted, by way of depreciation or amortization, over a period of years, and not wholly in the year expended. Cf. Teitelbaum v. Commissioner, 7 Cir., 294 F.2d 541 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9448364. Public record. Not legal advice.