Legal Opinion
Omaha Public Power District v. O'Malley
Court of Appeals for the Eighth Circuit
Decided May 3, 1956No. 15425PublishedCited by 1 opinion
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal from the judgment of the District Court dismissing plaintiffs’ (appellants) complaint for recovery of federal income tax imposed upon income of the Western Iowa Power Company, hereinafter called Western Iowa. We will refer to the parties as plaintiffs and defendant. The principal plaintiff is the Omaha Public Power District, a public corporation and political subdivision *807of the State of Nebraska, hereinafter called Omaha District, which corporation is the owner of the rights of all of the plaintiffs to any recovery in this action. The question…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. StewartSupreme Court of the United States · 1940
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- State ex rel. Johnson v. Consumers Public Power DistrictNebraska Supreme Court · 1943
- Bear Gulch Water Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
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3Cited by1 opinion
- Omaha Public Power District v. O'MalleyCourt of Appeals for the Eighth Circuit · 1956