OHIO POWER COMPANY v. UNITED STATES

No. 218-54.

129 F.Supp. 215 (1955)

The OHIO POWER COMPANY v. The UNITED STATES.

United States Court of Claims.

March 1, 1955.


Attorney(s) appearing for the Case

J. Marvin Haynes, Washington, D. C., for plaintiff. Miller, Haynes, Tyree & Sheppard, Washington, D. C., were on the brief.

Homer R. Miller, Washington, D. C., with whom was Asst. Atty. Gen. H. Brian Holland, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


MADDEN, Judge.

The plaintiff sues to recover $5,885,388.22 which it claims it overpaid in income and excess profits taxes for the years 1943, 1944 and 1945.

The plaintiff is an Ohio corporation which as a public utility manufactures and sells electrical energy. During World War II the demand upon it for additional service made it necessary for it to expand its facilities. Pursuant to Section 124 of the Internal Revenue Code, 26 U.S.C.A. § 124, it filed...

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