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COLUMBUS AND SOUTHERN OHIO ELECTRIC CO. v. COMMISSIONER

Docket No. 56193.

26 T.C. 722 (1956)

COLUMBUS AND SOUTHERN OHIO ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1956.

Attorney(s) appearing for the Case

Joseph S. Platt, Esq., and Lawrence D. Stanley, Esq., for the petitioner.

John C. Calhoun, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

Respondent determined a deficiency in income tax for 1951 in the amount of $601,859.16. Some of the respondent's adjustments are not contested. The sole issue is whether petitioner is entitled to accrue a deduction for rate differential refunds in 1951. The facts are stipulated. The petitioner filed its corporation income tax return with the collector of internal revenue at Columbus, Ohio.

The facts are found as stipulated...

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