Legal Opinion
Virginia Electric & Power Co. v. Early
District Court, E.D. Virginia
Decided September 23, 1943No. 126PublishedCited by 4 opinions
1Opinion of the Court
POLLARD, District Judge.
This is a civil action to recover federal income taxes for the calendar year 1934 assessed against the plaintiff, Virginia Electric and Power Company, and paid under protest to the defendant, N. B. Early, Jr., who then was and now is Collector of Internal Revenue for the District of Virginia. This court has jurisdiction of the action by virtue of Section 41(5) of Title 28 U.S.C.A.
The issues present three legal questions of federal income tax law. These questions are as follows:(1) The plaintiff in the year 1934 paid to its bondholders as premiums in connection with the…
2Cases cited11 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Great Western Power Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- Denman v. BrumbackCourt of Appeals for the Sixth Circuit · 1932
- Commissioner of Internal Revenue v. HoffmanCourt of Appeals for the Second Circuit · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Zappo v. CommissionerUnited States Tax Court · 1983
- Carolina, C. & O. R. Co. v. CommissionerUnited States Tax Court · 1984
- Carolina, C. & O. R. Co. v. CommissionerUnited States Tax Court · 1984
- Zappo v. CommissionerUnited States Tax Court · 1983