Illinois Power Co. v. Commissioner
United States Tax Court
The construction of the Baldwin Power Station, a multiunit electric generating station commenced in March of 1967. The construction of unit 3 began in 1971 and it was placed in commercial service on June 20, 1975. Sargent & Lundy, an engineering partnership, designed and provided construction management for the project, and Baldwin Associates, a joint venture of construction companies, performed the actual physical construction of unit 3. Petitioner Illinois Power provided…
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The construction of the Baldwin Power Station, a multiunit electric generating station commenced in March of 1967. The construction of unit 3 began in 1971 and it was placed in commercial service on June 20, 1975. Sargent & Lundy, an engineering partnership, designed and provided construction management for the project, and Baldwin Associates, a joint venture of construction companies, performed the actual physical construction of unit 3. Petitioner Illinois Power provided general criteria for unit 3 to its agent, Sargent & Lundy, purchased all major components, approved specifications,…
1Opinion of the Court
Illinois Power Company, Petitioner v. Commissioner of Internal Revenue, Respondent
Illinois Power Co. v. Commissioner
Docket No. 14701-79
United States Tax Court
83 T.C. 842; 1984 U.S. Tax Ct. LEXIS 8; 83 T.C. No. 47;
November 29, 1984; Affirmed in Part and Reversed in Part June 6, 1986 November 29, 1984, Filed
Decision will be entered under Rule 155.
The construction of the Baldwin Power Station, a multiunit electric generating station commenced in March of 1967. The construction of unit 3 began in 1971 and it was placed in commercial service on June 20, 1975. Sargent & Lundy, an engineering…
2Cases cited29 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
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