Legal Opinion
Electric Energy, Inc. v. United States
United States Court of Claims
Decided October 27, 1987No. 574-85TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
This case comes before the court after argument on two cross-motions for partial summary judgment addressing three issues and after trial of the fourth issue. The facts and law are set forth separately for each of the four major issues. Facts material to the first three issues on summary judgment are undisputed, unless otherwise indicated.
BACKGROUND
Electric Energy, Inc. (“plaintiff”), is incorporated in the State of Illinois with its principal office and place of business in Joppa, Illinois. In 1950 plaintiff was organized by five utility companies (the “sponsoring…
2Cases cited30 opinions
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- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
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3Cited by4 opinions
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Cato v. CommissionerUnited States Tax Court · 1992
- Houston Industries Inc. v. United StatesUnited States Court of Federal Claims · 1994
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