Legal Opinion
Idaho Power Company v. United States
United States Court of Claims
Decided May 7, 1958No. 208-55PublishedCited by 24 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff corporation, sues to recover $91,145.80 of income and excess profits taxes, a part of the taxes paid by it for the year 1944. The ground for its suit is that it was denied a “dividends paid” credit or reduction of its taxable income, which reduction it claimed on account of certain payments made by it in connection with the rearrangement of the structure of its preferred stock.
The plaintiff is a public utility. Its contentions in this suit are, in part, the same as those made by the Atlantic City Electric Co. v. United States, Ct.Cl, 161 F.Supp. 811. We will not…
2Cases cited5 opinions
- Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
- Rheinstrom v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Atlantic City Electric Company v. United StatesUnited States Court of Claims · 1958
- Smith v. United StatesUnited States Court of Claims · 1955
- Stein v. United StatesUnited States Court of Claims · 1945
3Cited by24 opinions
- Commissioner v. ClarkSupreme Court of the United States · 1989
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
- Berghash v. CommissionerUnited States Tax Court · 1965
- Wilson v. CommissionerUnited States Tax Court · 1966
- William F. And Gwendolyn Wright v. United StatesCourt of Appeals for the Eighth Circuit · 1973
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