Legal Opinion
Houston Industries Incorporated and Subsidiaries v. United States
Court of Appeals for the Federal Circuit
Decided September 11, 1997No. 97-5001PublishedCited by 7 opinions
1Opinion of the Court
RADER, Circuit Judge.
The United States appeals the United States Court of Federal Claims’ grant of summary judgment in favor of Houston Industries Incorporated (Houston). In its taxpayer refund suit, Houston contended that fuel cost overrecoveries and the interest accrued thereon are not income. On cross motions for summary judgment, the Court of Federal Claims agreed with Houston. See Houston Indus. Inc. v. United States, 32 Fed. Cl. 202 (1994). Because the law entitles Houston to judgment, this court affirms.
I
Houston Lighting & Power Company (HL & P), a subsidiary of Houston, provides…
2Cases cited8 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. Indianapolis Power & Light Co.Supreme Court of the United States · 1990
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Iowa Southern Utilities Company and Subsidiary Companies v. The United StatesCourt of Appeals for the Federal Circuit · 1988
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3Cited by7 opinions
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Fla. Progress Corp. v. Comm'rUnited States Tax Court · 2000
- American Valmar International Ltd., Inc. & Valeri Markovski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Ginsburg v. United StatesCourt of Appeals for the Federal Circuit · 2019
2 more not listed; retrieve them via the Exa API.