Legal Opinion
Consumers Power Company v. United States of America, Consumers Power Company, Cross-Appellant v. United States of America, Cross-Appellee
Court of Appeals for the Sixth Circuit
Decided June 5, 1970No. 19917_1PublishedCited by 4 opinions
1Opinion of the Court
BROOKS, Circuit Judge.
This appeal involves questions relating to the federal income tax liability of the plaintiff-appellee, Consumers Power Company. Consumers brought suit to recover a portion of the income taxes it paid for the taxable years 1954 through 1957. Two issues are presented on review. First, Consumers argues that it should have been able to deduct from its gross income as ordinary and necessary business expenses payments made to the Electric Companies Advertising Program (ECAP), an organization of privately owned electric power companies, for a national advertising campaign…
2Cases cited8 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Seavey & Flarsheim Brokerage Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- New York Post Corp. v. CommissionerUnited States Tax Court · 1963
- American Hardware & Equipment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Roberts Dairy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
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3Cited by4 opinions
- Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
- Patmon, Young & Kirk, Professional Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1976
- Frank Scotto and Joseph F. Mangan, as Trustees of the Local 807 Labor-Management Health Fund v. Brink's, IncorporatedCourt of Appeals for the Second Circuit · 1992
- Trailmont Park, Inc. v. CommissionerUnited States Tax Court · 1971