Legal Opinion
Dominion Resources, Inc. v. United States
District Court, E.D. Virginia
Decided March 5, 1999No. Civ. A. 3:97CV326PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
PAYNE, District Judge.
Dominion Resources, Inc. (“DRI”) instituted this action against the United States (the “IRS”), seeking a refund of federal taxes for the 1991 tax year, asserting four distinct tax claims. Having compromised Counts Three and Four of the original Complaint, DRI filed an Amended Complaint presenting only two counts.
In Count One of the Amended Complaint, DRI seeks a refund because the IRS erroneously refused to allow DRI’s subsidiary, Virginia Power Company, to use 26 U.S.C. § 1341 (“Section 1341”) in calculating its tax liability for 1991.' The parties…
2Cases cited34 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
29 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Alcoa, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2007
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- MidAmerican Energy Co. v. CommissionerUnited States Tax Court · 2000
- Griffiths v. United StatesUnited States Court of Federal Claims · 2002
5 more not listed; retrieve them via the Exa API.