Wisconsin Electric Power Co. v. United States

KERNER, Circuit Judge.

This is a suit to recover moneys claimed to have been wrongfully collected for the sale of electrical energy. Plaintiff sold electrical energy to various dairy customers engaged in pasteurization of milk and functions normally incident to such pasteurization. The question before the District Court was whether such sales were sales for other than commercial consumption.

The Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3411(a), provides for the imposition of a tax to be paid by the vendor of electrical energy sold for commercial consumption.

The case was heard by the…