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KENTUCKY UTILITIES COMPANY v. GLENN

Nos. 17438-17440.

394 F.2d 631 (1968)

KENTUCKY UTILITIES COMPANY, Plaintiff-Appellee, v. Seldon R. GLENN and William M. Gray, Defendants-Appellants. OLD DOMINION POWER COMPANY, Plaintiff-Appellee, v. Seldon R. GLENN and William M. Gray, Defendants-Appellants. KENTUCKY UTILITIES COMPANY, Plaintiff-Cross-Appellant, v. Seldon R. GLENN and William M. Gray, Defendants-Cross-Appellees.

United States Court of Appeals Sixth Circuit.

May 7, 1968.

Attorney(s) appearing for the Case

James S. Welch, Louisville, Ky., for Kentucky Utilities and Old Dominion power; Malcolm Y. Marshall, Ogden, Robertson & Marshall, Louisville, Ky., on brief.

William A. Friedlander, Atty., Dept. of Justice, Washington, D. C., for Seldon R. Glenn and William M. Gray; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Melva M. Garney, Attys., Dept. of Justice, Washington, D. C., on brief; Ernest W. Rivers, U. S. Atty., Louisville, Ky., of counsel.

Before EDWARDS and CELEBREZZE, Circuit Judges, and CECIL, Senior Circuit Judge.

EDWARDS, Circuit Judge.

These are three entirely separate tax cases between the same parties raising somewhat complex issues of fact and law. The corporate parties in these tax cases are Kentucky Utilities Co., a major private supplier of electrical power in Kentucky and adjoining states, henceforth to be referred to as KU, and Old Dominion Power Co., a wholly-owned subsidiary of KU and engaged in the same business. Old Dominion is involved only in the second issue...

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