Cleveland Electric Illuminating Co. v. United States

OPINION ON EMPLOYEE TRAINING AND ADVERTISING EXPENSE ISSUES

PHILIP R. MILLER, Judge.

Question Presented

In this suit for refund of federal income taxes paid for the years 1970, 1971, and 1972 the question at issue is whether certain expenditures incident to putting into operation two new electric generating facilities, including a nuclear plant, were capital expenditures, as determined by the Commissioner of Internal Revenue, or ordinary and necessary expenses incurred in carrying on plaintiff’s business, as contended by plaintiff (Cleveland Electric or CEI). The expenditures at issue are the…