Legal Opinion
Oglethorpe Power Corp. v. Commissioner
United States Tax Court
Decided September 24, 1990No. Docket Nos. 37767-86, 2873-88, 3690-88UnpublishedCited by 7 opinions
1Opinion of the Court
OGLETHORPE POWER CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE
Oglethorpe Power Corp. v. Commissioner
Docket Nos. 37767-86, 2873-88, 3690-88
United States Tax Court
T.C. Memo 1990-505; 1990 Tax Ct. Memo LEXIS 558; 60 T.C.M. (CCH) 850; T.C.M. (RIA) 90505;
September 24, 1990, Filed
J. D. Fleming, Jr., N. Jerold Cohen and Reginald J. Clark, for the petitioners.
Robert J. Kastl, for the respondent.
DAWSON, Judge.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
In these consolidated cases respondent determined deficiencies in and additions to the Federal income taxes of petitioners as…
2Cases cited7 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Piggly Wiggly Southern, Inc., Southern Graphic Art and Georgia Sales Company v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Armstrong World Industries, Inc., and Affiliated Companies v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1992
- Ampersand Chowchilla Biomass v. United StatesCourt of Appeals for the Federal Circuit · 2022
- Armstrong World Industries, Inc. v. CommissionerUnited States Tax Court · 1991
- Ampersand Chowchilla Biomass v. United StatesCourt of Appeals for the Federal Circuit · 2022
2 more not listed; retrieve them via the Exa API.