Legal Opinion
Utah Power & Light Co. & Subsidiary v. Commissioner
United States Tax Court
Decided October 28, 1991No. Docket No. 6552-89Unpublished
1Opinion of the Court
UTAH POWER & LIGHT COMPANY AND SUBSIDIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Utah Power & Light Co. & Subsidiary v. Commissioner
Docket No. 6552-89
United States Tax Court
T.C. Memo 1991-535; 1991 Tax Ct. Memo LEXIS 584; 62 T.C.M. (CCH) 1089; T.C.M. (RIA) 91535;
October 28, 1991, Filed
Decision will be entered under Rule 155.
Karl William Kolbe, Jr., Elizabeth A. Smith, and Keith E. Marlowe, for the petitioner.
Thomas N. Thompson, for the respondent.
SWIFT, Judge.
SWIFT
Respondent determined deficiencies in petitioner's consolidated Federal income tax as follows:
Year
Deficiency
198…
2Cases cited8 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Baltimore Transfer Co. v. CommissionerUnited States Tax Court · 1947
- Coastal States Energy Co. v. HodelCourt of Appeals for the Tenth Circuit · 1987
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