Legal Opinion
Oklahoma Gas & Electric Co. v. United States
District Court, W.D. Oklahoma
Decided August 19, 1968No. Civ. No. 67-213PublishedCited by 6 opinions
1Opinion of the Court
OPINION
BOHANON, District Judge.
This is a suit by taxpayer for the refund of income taxes and assessed interest totaling $314,047 alleged to have been erroneously assessed and collected for the years 1954 through 1958. The Government 1 has claimed a set-off based on excessive depreciation deductions during the years in suit, 1954 to 1958 both inclusive, arising because of improper additions to depreciable bases during the years in suit.
Three issues are presented:(1) Is the taxpayer entitled to depreciate the costs of the initial clearing of easements and rights-of-way used for its electric…
2Cases cited9 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- Union Electric Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1949
- Portland General Electric Company v. United StatesDistrict Court, D. Oregon · 1960
- Shell Pipe Line Corporation v. United StatesDistrict Court, S.D. Texas · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Spartanburg Terminal Co. v. CommissionerUnited States Tax Court · 1976
- Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
- Oklahoma Gas and Electric Company v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Consumers Power Company v. United StatesDistrict Court, E.D. Michigan · 1969
- Oklahoma Gas & Electric Co. v. United StatesDistrict Court, W.D. Oklahoma · 1971
1 more not listed; retrieve them via the Exa API.