Legal Opinion
Wicor, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided October 2, 2001No. 00-4072PublishedCited by 8 opinions
1Opinion of the Court
POSNER, Circuit Judge.
An affiliated group of corporations that file a joint federal income tax return brought this suit on behalf of one of the affiliates, the Wisconsin Gas Company, a retail distributor of natural gas, for refund of federal income taxes. The plaintiff argues that the gas company was incorrectly denied a tax credit under section 41 of the Internal Revenue Code and an unrelated deduction under section 1341. The district court entered judgment for the government on the section 41 claim after trial and granted summary judgment for the government on the section 1341 claim.
Section…
2Cases cited9 opinions
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- Iowa Southern Utilities Company and Subsidiary Companies v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Norwest Corp. v. Comm'rUnited States Tax Court · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Tax & Accounting Software Corp. v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Florida Progress Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
- Pennzoil-Quaker State Co. v. United StatesCourt of Appeals for the Federal Circuit · 2008
- Nicholas E. Eustace v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
3 more not listed; retrieve them via the Exa API.