Gas Light Co. v. Commissioner
United States Tax Court
Petitioner, a State-regulated natural gas utility company, collected customer deposits from customers who did not have established credit records. An order by the Georgia Public Service Commission required petitioner to refund a customer deposit if the customer established a record of prompt payment for a period of 24 months.
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Petitioner, a State-regulated natural gas utility company, collected customer deposits from customers who did not have established credit records. An order by the Georgia Public Service Commission required petitioner to refund a customer deposit if the customer established a record of prompt payment for a period of 24 months. If service was terminated before a customer established such a record, then petitioner's practice was to first apply the customer deposit to any outstanding balance in the customer's account and then refund any remaining amount of the customer deposit to the customer.…
1Opinion of the Court
GAS LIGHT COMPANY OF COLUMBUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gas Light Co. v. Commissioner
Docket No. 12620-78.
United States Tax Court
T.C. Memo 1986-118; 1986 Tax Ct. Memo LEXIS 495; 51 T.C.M. (CCH) 685; T.C.M. (RIA) 86118;
March 24, 1986.
Petitioner, a State-regulated natural gas utility company, collected customer deposits from customers who did not have established credit records. An order by the Georgia Public Service Commission required petitioner to refund a customer deposit if the customer established a record of prompt payment for a period of 24 months. If…
2Cases cited10 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Pursell v. CommissionerUnited States Tax Court · 1962
- Hagen Advertising Displays, Inc. v. CommissionerUnited States Tax Court · 1966
- Hagen Advertising Displays, Inc., an Ohio Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Indianapolis Power & Light Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988