IOWA SOUTHERN UTILITIES COMPANY v. C. I. R.

No. 17377.

333 F.2d 382 (1964)

IOWA SOUTHERN UTILITIES COMPANY, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

June 25, 1964.


Attorney(s) appearing for the Case

Charles T. Akre, of Miller & Chevalier, Washington, D. C., Robert Valentine, of Valentine, Greenleaf & Griffing, Centerville, Iowa, Marion Hirschburg, of Hirschburg, Reynolds, Gilchrist & Nutty, Ames, Iowa, and James F. Gordy, of Miller & Chevalier, Washington, D. C., for petitioner.

Norman H. Wolfe, Attorney, Tax Div., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Lee A. Jackson and Melva M. Graney, Attorneys, Tax Div., Dept. of Justice, Washington, D. C., for respondent.

Before VOGEL, BLACKMUN and RIDGE, Circuit Judges.


BLACKMUN, Circuit Judge.

The Tax Court has decided that there is a deficiency of $74,330.15 in Iowa Southern Utilities Company's 1955 federal income tax. Judge Mulroney's opinion, not reviewed by the full court, is T.C. Memo. 1962-267. The taxpayer has petitioned for review.

The sole issue before us is whether certain attorneys' fees and expenses incurred in a successful shareholders' derivative suit and directed...

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