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UNITED STATES v. PUBLIC SERVICE CO. OF COLORADO

No. 2855.

143 F.2d 79 (1944)

UNITED STATES v. PUBLIC SERVICE CO. OF COLORADO.

Circuit Court of Appeals, Tenth Circuit.

May 19, 1944.

Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to the Atty. Gen., and Ivor O. Wingren, Asst. U. S. Atty., of Denver, Colo. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Wm. B. Waldo, Sp. Assts. to the Atty. Gen., and Thomas J. Morrissey, U. S. Atty., of Denver, Colo., on the brief), for appellant.

Paul W. Lee, of Denver, Colo. (George H. Shaw, Donald C. McCreery, Wm. A. Bryans, III, and Charles J. Kelly, all of Denver, Colo., on the brief), for appellee.

Before PHILLIPS and HUXMAN, Circuit Judges, and RICE, District Judge.

RICE, District Judge.

The sole question in this case is whether or not the electrical energy in controversy was sold for commercial consumption, as the term is used in the Revenue Act of 1932, 48 Stat. 256, Sec. 616, as amended Ch. 96, Sec. 6(a), Act 1933, 26 U.S.C.A. Int.Rev.Acts, page 615.1 The applicable portion of said Act is as follows:

"There is hereby imposed upon electrical energy...

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