Legal Opinion
Iowa Southern Utilities Company and Subsidiary Companies v. The United States
Court of Appeals for the Federal Circuit
Decided March 15, 1988No. 87-1339PublishedCited by 20 opinions
1Opinion of the Court
OPINION
MAYER, Circuit Judge.
Iowa Southern Utilities Company and Subsidiary Companies (Iowa Southern or utility) appeal the decision of the United States Claims Court, 11 Cl.Ct. 868 (1987), holding that the electricity surcharges it collected were includable in gross income, were not deductible as a business expense, and were not advance payments for electric service. We affirm.
Background
Iowa Southern is a public utility which supplies electric service to residential and commercial customers in southern and southeastern Iowa. In 1976, Iowa South*1110ern and two other utilities began construction of…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- James v. United StatesSupreme Court of the United States · 1961
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- Roanoke Gas Company v. United StatesCourt of Appeals for the Fourth Circuit · 1992
- Southwestern Energy Co. v. CommissionerUnited States Tax Court · 1993
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- MidAmerican Energy Co. v. CommissionerUnited States Tax Court · 2000
15 more not listed; retrieve them via the Exa API.