Legal Opinion
American Electric Power Co. v. United States
District Court, S.D. Ohio
Decided December 17, 1999No. Civ.A. C-2-99-724PublishedCited by 65 opinions
1Opinion of the Court
ORDER
ABEL, United States Magistrate Judge.
American Electric Power, Inc. and its subsidiaries (“AEP”) bring this action under 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422 against the United States of America (“Government”) to recover federal income tax overpayments. AEP alleges that it is entitled to claim a deduction for interest on accrued loans secured by corporate-owned life insurance (“COLI”) policies. AEP is seeking a refund of more than $300 million in corporate income taxes and interest'.
This matter is before the Magistrate Judge on the Government’s May 10,1999 motion to compel the…
2Cases cited14 opinions
- Couch v. United StatesSupreme Court of the United States · 1973
- William C. Lewis v. Acb Business Services, Inc., (96-3093/3498), American Express Travel Related Services Company, Inc. James P. Connors, (96-3498)Court of Appeals for the Sixth Circuit · 1998
- Concord Boat Corp. v. Brunswick Corp.District Court, S.D. New York · 1996
- United States v. International Business Machines Corp.District Court, S.D. New York · 1979
- W. Simon Katz v. Batavia Marine & Sporting Supplies, Inc., and Def-Tec Corporation, Movant-AppelleeCourt of Appeals for the Federal Circuit · 1993
9 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- McCoy v. Southwest Airlines Co.District Court, C.D. California · 2002
- Moon v. SCP Pool Corp.District Court, C.D. California · 2005
- Universal City Development Partners, Ltd. v. Ride & Show Engineering, Inc.District Court, M.D. Florida · 2005
- Sagebrush Solutions, LLC v. Health Management Systems, Inc.District Court, S.D. Ohio · 2013
- Fadalla v. Life Automotive Products, Inc.District Court, M.D. Florida · 2007
60 more not listed; retrieve them via the Exa API.