Legal Opinion
Dominion Resources, Incorporated v. United States
Court of Appeals for the Fourth Circuit
Decided July 19, 2000No. 99-1636, 99-1645PublishedCited by 37 opinions
1Opinion of the Court
Affirmed by published opinion. Judge DIANA GRIBBON MOTZ wrote the opinion, in which Judge TRAXLER and Judge BULLOCK joined.
OPINION
DIANA GRIBBON MOTZ, Circuit Judge:
Dominion Resources, Inc. (DRI), which owns all of the stock of a regulated public utility, incurred two significant expenses in 1991 for which it claimed entitlement to a tax benefit. The first expense arose when regulatory authorities required DRI to restore to its customers approximately $10 million in previous rate, overcharges upon which DRI had paid taxes duririg a thirteen year (1975 through 1987) period. Pursuant to 26…
2Cases cited26 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Christensen v. Harris CountySupreme Court of the United States · 2000
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Toibb v. RadloffSupreme Court of the United States · 1991
21 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Federal Deposit Insurance Corporation v. Avery Cashion, IIICourt of Appeals for the Fourth Circuit · 2013
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
- Alcoa, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2007
- Richard L. Smith Vanalco, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Lychuk v. Comm'rUnited States Tax Court · 2001
32 more not listed; retrieve them via the Exa API.