Wisconsin Electric Power Co. v. United States

Petitioner, engaged in the business of supplying electric energy to the public, seeks the refund of taxes paid by it pursuant to § 3411 of the Internal Revenue Code. That section, in pertinent part, provides for a tax

“. . . upon electrical energy sold for domestic or commercial consumption . . . equivalent to 3 per centum 1 of the price for which so sold, to be paid by the vendor under such rules and regulations as the Commissioner, with the approval of the Secretary, shall prescribe.” 2

Note that the statute taxes energy for domestic or commercial consumption. There is no provision for…