IOWA-ILLINOIS GAS & ELECTRIC CO. v. BIRMINGHAM

Civil Action No. 640.

66 F.Supp. 441 (1946)

IOWA-ILLINOIS GAS & ELECTRIC CO. v. BIRMINGHAM, Collector of Internal Revenue.

District Court, S. D. Iowa, Central Division.

May 10, 1946.


Attorney(s) appearing for the Case

Charles D. Waterman (of Lane & Waterman), of Davenport, Iowa (Alfred Magnusson and James J. Lamb, both of Davenport, Iowa, on the brief), for plaintiff.

Philip R. Miller, Sp. Asst. to Atty. Gen., and Maurice F. Donegan, U. S. Atty., of Davenport, Iowa, for defendant.


DEWEY, District Judge.

Plaintiff is engaged in the manufacture and sale of electrical energy. To encourage prompt payment of its monthly accounts by its customers, its bills provide for the payment of an additional amount in the event the account is not paid within ten days.

This suit is to determine whether the Collector of Internal Revenue erroneously included this additional amount, when collected, upon which to levy an excise tax, as a part of the price...

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