Legal Opinion
Safe Harbor Water Power Corporation v. The United States
United States Court of Claims
Decided June 6, 1962No. 446-60PublishedCited by 13 opinions
1Opinion of the Court
DURFEE, Judge.
This is a suit for recovery of income taxes for the calendar years 1954, 1955 and 1956 in the aggregate amount of approximately $752,500.00.
The facts were stipulated in the memorandum of pretrial conference filed by the Trial Commissioner in his report to the court. [See Rule 28, 28 U.S.C.A.] Plaintiff owns and operates a hydroelectric power plant at Safe Harbor, Pennsylvania. Plaintiff’s entire capital stock is presently, and has been since 1931, owned two-thirds by Consolidated Gas Electric Light and Power Company of Baltimore (name changed in 1955 to Baltimore Gas and…
2Cases cited4 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Connecticut Railway and Lighting Co. v. United StatesUnited States Court of Claims · 1956
- Connecticut Railway & Lighting Co. v. United StatesUnited States Court of Claims · 1956
3Cited by13 opinions
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- The Reverend Gerald P. Fogarty, S.J. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Huff v. CommissionerUnited States Tax Court · 1983
- Getto v. City of ChicagoIllinois Supreme Court · 1979
- Estate of Schneider v. CommissionerUnited States Tax Court · 1987
8 more not listed; retrieve them via the Exa API.