Legal Opinion
Consolidated Edison Company of New York, Inc. v. United States
Court of Appeals for the Second Circuit
Decided January 14, 1986No. Docket 85-6114PublishedCited by 7 opinions
1Per curiam
The Consolidated Edison Company of New York (Con Ed) appeals from a judgment of the United States District Court for the Southern District of New York, Motley, Chief Judge, dismissing its complaints in two consolidated actions in which Con Ed sought a tax refund of $412,420 paid during the taxable years from July 1, 1972 through June 30, 1977 and July 1, 1979 through June 30, 1982. The district court ruled that sections 4481 and 4482 of the Internal Revenue Code (I.R.C.), 26 U.S.C. §§ 4481, 4482, permit the Internal Revenue Service (IRS) to tax Con Ed’s utility trucks as truck-trailer…
2Cases cited13 opinions
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Dixon v. United StatesSupreme Court of the United States · 1965
- Dickman v. CommissionerSupreme Court of the United States · 1984
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3Cited by7 opinions
- United States v. David Carpenter, Kenneth P. Felis, and R. Foster WinansCourt of Appeals for the Second Circuit · 1986
- National Corn Growers Ass'n v. BakerUnited States Court of International Trade · 1986
- Weil v. Retirement Plan Administrative CommitteeCourt of Appeals for the Second Circuit · 1991
- Public Service Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1987
- Weil v. Retirement Plan Administrative Committee of the Terson Co.Court of Appeals for the Second Circuit · 1991
2 more not listed; retrieve them via the Exa API.