Legal Opinion
Northern Illinois Gas Co. v. United States
District Court, N.D. Illinois
Decided January 13, 1983No. 80 C 3873PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM
BUA, District Judge.
The instant matter was brought by plaintiff, Northern Illinois Gas Company (Ni-Gas), for a refund in the amount of $483 in taxes paid. Defendant has countersued for $93,205.25 plus interest which it claims is still owing for tax assessments made against plaintiff on August 30, 1977.
This Court has jurisdiction over the instant matter pursuant to 28 U.S.C. § 1346(a)(1) and (c).
The issue in this case revolves around the validity of certain Treasury Regulations and Revenue Rulings which resulted in the plaintiff being taxed, pursuant to 26 U.S.C. § 4481(a), at a…
2Cases cited4 opinions
- Mohasco Corp. v. SilverSupreme Court of the United States · 1980
- Pacific Gas and Electric Company, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Northern States Power Co. v. United StatesDistrict Court, D. Minnesota · 1981
- Northern States Power Company v. United StatesCourt of Appeals for the Eighth Circuit · 1981
3Cited by7 opinions
- Northern Illinois Gas Company v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1986
- Northern Illinois Gas Co. v. United StatesUnited States Court of Claims · 1987
- Northern Illinois Gas Company v. United States, the L.E. Myers Co. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Minnesota Power & Light Co. v. United StatesUnited States Court of Claims · 1984
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