WESTERN NEW YORK WATER CO. v. COMMISSIONER

Docket Nos. 89282, 89283

23 T.C.M. 1090 (1964)

T.C. Memo. 1964-183

Western New York Water Company v. Commissioner. Utilities & Industries Corporation v. Commissioner.

United States Tax Court.

Filed June 30, 1964.


Attorney(s) appearing for the Case

Robert J. Casey and Thomas J. McCoy, Jr., for the petitioners. John J. O'Toole and Colin C. MacDonald, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

These proceedings have been consolidated.

Respondent determined an income tax deficiency against petitioner Western New York Water Company (Docket No. 89282) for the calendar year 1953, in the amount of $1,688,878.90, all of which is in controversy. Petitioner claims an overpayment of $49,030.87 in income tax for the taxable year 1953.

Respondent determined that petitioner Utilities &...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases