Legal Opinion
Peninsula Light Company, Inc., a Mutual Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided April 21, 1977No. 75-2594PublishedCited by 3 opinions
1Opinion of the Court
J. BLAINE ANDERSON, Circuit Judge:
In this case the United States Government (IRS) appeals from a district court ruling which held that Peninsula Light Company, Inc. (Peninsula) was a tax-exempt corporation under 26 U.S.C. § 501(c)(12) 1 and entitled to a refund of Federal income taxes paid. We affirm.
I
THE BACKGROUND
Peninsula is a nonprofit, non-stock corporation lawfully organized under the laws of the State of Washington for the purpose of supplying electric power at cost to its members. Any party which qualifies under the corporation’s bylaws can become a member for $100.00. Peninsula…
2Cases cited4 opinions
- Order of R. Employees v. CommissionerUnited States Tax Court · 1943
- Mutual Fire, Marine & Inland Ins. Co. v. CommissionerUnited States Tax Court · 1947
- American Box Shook Export Ass'n v. Commissioner of IRCourt of Appeals for the Ninth Circuit · 1946
- Midland Cooperative Wholesale v. IckesCourt of Appeals for the Eighth Circuit · 1942
3Cited by3 opinions
- Buckeye Power, Inc. v. United StatesUnited States Court of Federal Claims · 1997
- California State Automobile Ass'n v. Franchise Tax BoardCalifornia Court of Appeal · 1987
- Dialcab Taxi Owners Guild Asso. v. CommissionerUnited States Tax Court · 1981