Legal Opinion
Oswego & S. R. Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided December 3, 1928No. 69PublishedCited by 4 opinions
1Opinion of the Court
L. HAND,' Circuit Judge
(after stating the faets as above). The practice of ordinary accounting is to allocate interest during construction to capital investment, and when estimating rate bases in fixing reasonable rates for public service companies, courts have done the same. Shepard v. Northern Pac. Ry. Co. (C. C.) 184 F. 765, 809, affirmed sub nom. Minnesota Rate Cases, 230 U. S. 352, 33 S. Ct. 729, 57 L. Ed. 1511, 48 L. R. A. (N. S.) 1151, Ann. Cas. 1916A, 18; Des Moines Gas Co. v. Des Moines, 238 U. S. 153, 167, 35 S. Ct. 811, 59 L. Ed. 1244; Ohio Utilities Co. v. Public Utilities Com.,…
2Cases cited10 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Des Moines Gas Co. v. City of Des MoinesSupreme Court of the United States · 1915
- Ohio Utilities Co. v. Public Utilities CommissionSupreme Court of the United States · 1925
- Walsh v. BrewsterSupreme Court of the United States · 1921
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Central Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- King Amusement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Queensboro Corporation v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1943
- Southern Pac. Co. v. EdwardsDistrict Court, S.D. New York · 1932