Legal Opinion
United States of America, Cross-Appellee v. Wisconsin Power and Light Company
Court of Appeals for the Seventh Circuit
Decided October 19, 1994No. 92-3876, 92-3877PublishedCited by 12 opinions
1Opinion of the Court
WILL, District Judge.
The United States of America (“Government”) filed suit against Wisconsin Power and Light Company (‘WPL”) to recover an allegedly erroneously issued tax refund for the 1981 tax year. WPL counter-claimed, seeking to obtain additional refunds for the tax years 1975 through 1979. After a bench trial, the district court held in favor of the government. However, the district court later amended its order, concluding that because the government had failed to meet its burden of proof, WPL was entitled to the refund for the 1981 tax year. The district court continued to hold in…
2Cases cited11 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
- Fox Valley & Vicinity Construction Workers Pension Fund v. Laurine Brown (Lamar), and Dessie Brown, and All UnknownCourt of Appeals for the Seventh Circuit · 1990
- Davis v. United StatesSupreme Court of the United States · 1990
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2000
- In Re Estate of PouserArizona Supreme Court · 1999
- First Chicago Nbd Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1998
- Caterpillar, Inc. v. Great American Insurance Company, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1995
- United Stationers, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1999
7 more not listed; retrieve them via the Exa API.