PPL Corporation & Subsidiaries v. Comr., 135 T.C. 176 (2010)

(petitioner is an electric utility  that provides various lighting services for public and private entities and disputes centers on appropriate depreciation recovery period for petitioner's street light assets; court holds that such assets are neither assets used in the distribution of electricity nor land improvements and are property without a class life that default to classification as seven-year property with a recovery period of seven years).