Legal Opinion
Omaha Public Power District v. O'Malley
Court of Appeals for the Eighth Circuit
Decided November 24, 1954No. Nos. 15002, 15003PublishedCited by 1 opinion
1Opinion of the Court
SANBORN, Circuit Judge.
These are actions for the recovery of federal excise taxes imposed on sales of electrical energy by § 3411 of the Internal Revenue Code, 26 U.S.C. (1946 ed.) § 3411.1 The appellants claimed that the taxes were erroneously paid and collected, because the plants of the taxpayers2 were publicly owned and § 3411(c) exempted “publicly owned electric and power plants” from payment of the tax.
The taxes involved in No. 15,002 were paid for the months from May 1, 1946, to December 2, 1946, by the Nebraska Power Company, a Maine corporation, and amounted to $151,552.68. (Refund…
2Cases cited16 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
11 more not listed; retrieve them via the Exa API.