Legal Opinion
American Electric Power, Inc. v. United States
District Court, S.D. Ohio
Decided February 20, 2001No. C2-99-724, C2-98-304PublishedCited by 20 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
GRAHAM, District Judge.
Introduction
This is a tax refund suit initiated by American Electric Power Company, Inc. (“AEP”) to recover an alleged overpayment of federal income tax with respect to its 1996 tax year. AEP is a public utility holding company organized under the laws of the State of New York. Its principal office is in Columbus, Ohio. AEP is one of the largest shareholder-owned electric utility companies in the United States, operating in Ohio, Indiana, Kentucky, Michigan,' Tennessee, Virginia, and West Virginia. AEP owns various operating, service, and…
2Cases cited38 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
33 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Wal-Mart Stores, Inc. v. AIG Life InsuranceSupreme Court of Delaware · 2004
- The Dow Chemical Company v. United StatesCourt of Appeals for the Sixth Circuit · 2006
- American Electric Power Company, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2003
- Wal-Mart Stores, Inc. v. AIG Life InsuranceCourt of Chancery of Delaware · 2005
- Tillman v. Camelot Music, Inc.Court of Appeals for the Tenth Circuit · 2005
15 more not listed; retrieve them via the Exa API.