Legal Opinion
Union Electric Co. v. Commissioner of Internal Rev.
Court of Appeals for the Eighth Circuit
Decided October 25, 1949No. 13949, 13944PublishedCited by 19 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This case is here upon cross petitions of the Union Electric Company of Missouri, a taxpayer, and the Commissioner of Internal Revenue to review a decision- of The Tax Court of the United States, 10 T. C. 802, determining deficiencies in the taxpayer’s federal income taxes as follows, for
1939 $192,940.85
1940 208,424.77
1941 33,508.22
1942 223,649.99
The ultimate facts found by the Tax Court or stipulated by the parties are not in dispute.
During the taxable years the Union Electric Company owned and operated an hydroelectric plant on the Osage river, near Bagnell, Missouri.…
2Cases cited10 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Panhandle Eastern Pipe Line Co. v. The United StatesUnited States Court of Claims · 1969
- Spartanburg Terminal Co. v. CommissionerUnited States Tax Court · 1976
- Portland General Electric Company v. United StatesDistrict Court, D. Oregon · 1960
14 more not listed; retrieve them via the Exa API.