Legal Opinion

Northern Illinois Gas Company v. United States

Court of Appeals for the Seventh Circuit

Decided September 13, 1984No. 83-2143Published

1Opinion of the Court

743 F.2d 539

84-2 USTC P 16,422

NORTHERN ILLINOIS GAS COMPANY, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 83-2143.

United States Court of Appeals,

Seventh Circuit.

Argued Feb. 23, 1984.

Decided Sept. 10, 1984.

As Corrected Sept. 13, 1984.

Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for plaintiff-appellant.

Donald H. Olson, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before PELL and FLAUM, Circuit Judges, and HENLEY, Senior Circuit Judge.*

FLAUM, Circuit Judge.

1

The appellant Northern Illinois Gas Company brought this action in federal…

Also in this document: Dissent.

2Cases cited15 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Mohasco Corp. v. SilverSupreme Court of the United States · 1980
  3. Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
  4. United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
  5. Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981

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