COLUMBUS & SO. OHIO EL. CO. v. COMMISSIONER OF INT. REV.

No. 13029.

244 F.2d 79 (1957)

COLUMBUS AND SOUTHERN OHIO ELECTRIC COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 25, 1957.


Attorney(s) appearing for the Case

Joseph S. Platt and Lawrence D. Stanley, Columbus, Ohio, for petitioner.

Charles K. Rice, John Potts Barnes, Claude R. Marshall, Lee A. Jackson, and Melva M. Graney, Washington, D. C., for respondent.

Before MARTIN, MILLER and STEWART, Circuit Judges.


PER CURIAM.

We have duly considered the record, the briefs and oral arguments in this case, which comes before us on petition by the utility taxpayer for a review of the decision of the Tax Court of the United States finding a large deficiency in income taxes for the year 1951, the sole question for determination being whether a rate differential refund of more than a million dollars accrued and was deductible by the petitioner for federal income tax purposes in 1950...

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