CONSOLIDATED EDISON CO. OF NEW YORK v. UNITED STATES

No. 298, Docket 26041.

279 F.2d 152 (1960)

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided May 25, 1960.


Attorney(s) appearing for the Case

Whitman, Ransom & Coulson, New York City, for plaintiff-appellant. James K. Polk, Harold F. Noneman, and Julius M. Jacobs, New York City, of counsel.

S. Hazard Gillespie, Jr., U. S. Atty., New York City, for defendant-appellee. Arthur V. Savage, Asst. U. S. Atty., New York City, of counsel.

Before LUMBARD, Chief Judge, and SWAN and CLARK, Circuit Judges.


SWAN, Circuit Judge.

Plaintiff-appellant is a well-known public utility corporation which keeps its books and files its tax returns on an accrual and calendar year basis. It brought the present suit under 28 U.S. C.A. § 1346(a) to recover an alleged large overpayment of federal income taxes for the year 1951. Defendant's answer to the complaint interposed a general denial and an affirmative defense of collateral estoppel. A motion for summary judgment based on...

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