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DETROIT EDISON CO. v. COMM'R.

No. 675.

319 U.S. 98 (1943)

DETROIT EDISON CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 3, 1943.

Attorney(s) appearing for the Case

Mr. Norris Darrell, with whom Messrs. Edward H. Green and Oscar C. Hull were on the brief, for petitioner.

Mr. Arnold Raum, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch were on the brief, for respondent.

MR. JUSTICE JACKSON delivered the opinion of the Court.

The petitioner, The Detroit Edison Company, engages in the generation of electric energy and its distribution to the public in and near Detroit. It receives many applications for service which in its opinion would require an investment in extension of its facilities greater than prospective revenues therefrom would warrant. In such cases it undertakes to render the service if the applicant will pay the estimated...

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