Legal Opinion
Fairfax County Water Authority v. United States
District Court, E.D. Virginia
Decided September 26, 1963No. Civ. A. No. 2612PublishedCited by 3 opinions
1Opinion of the Court
LEWIS, District Judge.
This is a civil suit for the recovery of federal income taxes and interest paid for the years 1955 through 1958. Jurisdiction is invoked under the provisions of § 1346, Title 28, U.S.C. The case was heard by the Court; the jury was waived.
The questions presented for determination are:(1) Whether certain frontage charges collected by the Annandale Water Company, Inc., from abutting property owners, when and as they became customers, constitute gross income taxable under § 61(a),1 or nontaxable contributions to capital under § 118(a),2 of the Internal Revenue Code of 1954;…
2Cases cited5 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Commissioner of Internal Revenue v. Arundel-Brooks Concrete Corp.Court of Appeals for the Fourth Circuit · 1945
- Tampa Elec. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by3 opinions
- State Farm Road Corp. v. CommissionerUnited States Tax Court · 1975
- Hayutin v. CommissionerUnited States Tax Court · 1972
- State Farm Road Corp. v. CommissionerUnited States Tax Court · 1975