Legal Opinion

Omaha Public Power District, a Public Corporation and Political Subdivision of the State of Nebraska, and Nebraska Power Company, a Corporation v. George W. O'malley, Collector of Internal Revenue for the United States Internal Revenue Commission, District of Nebraska, Omaha Public Power District, a Public Corporation and Political Subdivision of the State of Nebraska, Western Iowa Power Company, a Corporation, Iowa Power and Light Company, a Corporation, and Omaha Electric Committee, Inc., a Corporation v. George W. O'malley, Collector of Internal Revenue for the United States Internal Revenue Commission, District of Nebraska

Court of Appeals for the Eighth Circuit

Decided December 16, 1954No. 15003_1PublishedCited by 1 opinion

1Opinion of the Court

216 F.2d 764

OMAHA PUBLIC POWER DISTRICT, a public corporation and political subdivision of the State of Nebraska, and Nebraska Power Company, a corporation, Appellants,

v.

George W. O'MALLEY, Collector of Internal Revenue for the United States Internal Revenue Commission, District of Nebraska, Appellee.

OMAHA PUBLIC POWER DISTRICT, a public corporation and political subdivision of the State of Nebraska, Western Iowa Power Company, a corporation, Iowa Power and Light Company, a corporation, and Omaha Electric Committee, Inc., a corporation, Appellants,

v.

George W. O'MALLEY, Collector of Internal…

2Cases cited17 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Eisner v. MacOmberSupreme Court of the United States · 1920
  4. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  5. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919

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3Cited by1 opinion

  1. Phil L. Zimmermann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957

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