MISSOURI PUBLIC SERVICE COMPANY v. UNITED STATES

Civ. A. No. 13414-4.

245 F.Supp. 954 (1965)

MISSOURI PUBLIC SERVICE COMPANY, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court W. D. Missouri, W. D.

June 25, 1965.


Attorney(s) appearing for the Case

Albert F. Hillix, Richard H. Brown, William K. Waugh, Jr., of Hillix, Hall, Childers, Brown & Hoffhaus, Kansas City, Mo., for plaintiff.

F. Russell Millin, U. S. Atty., Calvin K. Hamilton, Asst. U. S. Atty., Kansas City, Mo., Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, Jerome Fink, William A. Miner, Attys., Tax. Div., Dept. of Justice, Washington, D. C., for defendant.


BECKER, Chief Judge.

This is a suit for a refund of federal income taxes in which the plaintiff corporation is a public utility engaged in the manufacture, distribution, and sale of electric power and in the distribution and sale of natural gas and water. The complaint is in three counts. Count I seeks a refund of income taxes for the calendar year 1955. Count II seeks a refund of income taxes for the calendar year 1956. Count III seeks a refund of income taxes for...

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