Legal Opinion
City of Burlington v. United States
Court of Appeals for the Eighth Circuit
Decided May 1, 1945No. 12954PublishedCited by 6 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This is an appeal by the City of Burlington, Iowa, from the judgment of the District Court in favor of the United States denying refund of alleged over-payments for 1930 to 1936, inclusive, ■ of federal income taxes paid by the Citizens Water Company of Burlington, Iowa. The claim of the City is that such taxes were levied and collected on the proportionate amount of revenue for each of said taxable years belonging to the City and exempt as being taxes on a state agency, and by virtue of the provisions of Title 26, U.S.C.A. Int. Rev.Code, § 116(d) (1).
The facts in…
2Cases cited4 opinions
- Bear Gulch Water Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
- Citizens Water Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Citizens Water Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- City of Galveston, Tex. v. United StatesUnited States Court of Claims · 1935
3Cited by6 opinions
- Maryland Savings-Share Insurance Corp. v. United StatesDistrict Court, D. Maryland · 1970
- Town of Fairhaven, Mass. v. United StatesUnited States Court of Claims · 1956
- Omaha Public Power District v. O'MalleyCourt of Appeals for the Eighth Circuit · 1956
- Omaha Public Power District v. O'MalleyCourt of Appeals for the Eighth Circuit · 1954
- Omaha Public Power District, a Public Corporation and Political Subdivision of the State of Nebraska, and Nebraska Power Company, a Corporation v. George W. O'malley, Collector of Internal Revenue for the United States Internal Revenue Commission, District of Nebraska, Omaha Public Power District, a Public Corporation and Political Subdivision of the State of Nebraska, Western Iowa Power Company, a Corporation, Iowa Power and Light Company, a Corporation, and Omaha Electric Committee, Inc., a Corporation v. George W. O'malley, Collector of Internal Revenue for the United States Internal Revenue Commission, District of NebraskaCourt of Appeals for the Eighth Circuit · 1954
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