WISCONSIN ELECTRIC POWER CO. v. UNITED STATES

No. 9404.

168 F.2d 285 (1948)

WISCONSIN ELECTRIC POWER CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

May 26, 1948.


Attorney(s) appearing for the Case

James D. Shaw and Van B. Wake, both of Milwaukee, Wis., for appellant.

Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Wm. B. Waldo, and Philip R. Miller, Sp. Assts. to Atty. Gen., Timothy T. Cronin, U. S. Atty., and E. J. Koelzer, Asst. U. S. Atty., both of Milwaukee, Wis., for appellee.

Before KERNER and MINTON, Circuit Judges, and LINDLEY, District Judge.


KERNER, Circuit Judge.

This is a suit to recover moneys claimed to have been wrongfully collected for the sale of electrical energy. Plaintiff sold electrical energy to various dairy customers engaged in pasteurization of milk and functions normally incident to such pasteurization. The question before the District Court was whether such sales were sales for other than commercial consumption.

The Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3411...

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