Legal Opinion
FPL Group, Inc. v. Commissioner
United States Tax Court
Decided December 13, 2000No. 5271-96Unknown
1Opinion of the Court
115 T.C. No. 38
UNITED STATES TAX COURT FPL GROUP, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5271-96. Filed December 13, 2000. F, a regulated electric utility, is a wholly owned subsidiary of P. F is required to follow prescribed regulatory rules for regulatory accounting and financial reporting purposes. In preparing its consolidated tax returns for the years in issue, P characterized F’s expenditures by using the same characterization that F used for regulatory accounting and financial reporting purposes. In an amended petition, P sought to…
2Cases cited37 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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