Legal Opinion

Kentucky Utilities Co. v. Glenn

Court of Appeals for the Sixth Circuit

Decided May 7, 1968No. Nos. 17438-17440PublishedCited by 26 opinions

1Opinion of the Court

EDWARDS, Circuit Judge.

These are three entirely separate tax cases between the same parties raising somewhat complex issues of fact and law. The corporate parties in these tax cases are Kentucky Utilities Co., a major private supplier of electrical power in Kentucky and adjoining states, henceforth to be referred to as KU, and Old Dominion Power Co., a wholly-owned subsidiary of KU and engaged in the same business. Old Dominion is involved only in the second issue pertaining to social security taxes. The two named individual respondents are nominal defendants representing the Internal Revenue…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Hellmich v. HellmanSupreme Court of the United States · 1928
  3. Great Western Power Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
  4. Idaho Power Company v. United StatesUnited States Court of Claims · 1958
  5. Roberts & Porter, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962

5 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Estate of Stamos v. CommissionerUnited States Tax Court · 1970
  2. Cramer v. CommissionerUnited States Tax Court · 1971
  3. Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. BaertschiCourt of Appeals for the Sixth Circuit · 1969
  4. Nelson C. And Adele B. Elam v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
  5. Henry L. And Frances O. Hills v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982

21 more not listed; retrieve them via the Exa API.

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