ELECTRIC POWER & LIGHT CORPORATION v. UNITED STATES

No. L-55.

1 F.Supp. 773 (1932)

ELECTRIC POWER & LIGHT CORPORATION v. UNITED STATES.

Court of Claims.

November 14, 1932.


Attorney(s) appearing for the Case

Claude M. Houchins, of Washington, D. C. (John E. Walker, of Washington, D. C., on the brief), for plaintiff.

James A. Cosgrove, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


LITTLETON, Judge.

Two questions are presented in this case. They are (1) whether the claim for refund filed by plaintiff was sufficient to entitle it to maintain this suit, and (2) whether the taxable income derived from the sale in 1922 of 18,380 shares of first preferred stock is susceptible of definite determination, and, if so, whether such profit was $179,506.78 or $311,940.70.

Plaintiff filed two claims for refund, both being on the same ground, namely...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases