NIAGARA MOHAWK POWER CORP. v. UNITED STATES

No. 248-73.

525 F.2d 1380 (1975)

NIAGARA MOHAWK POWER CORPORATION v. The UNITED STATES.

United States Court of Claims.

As Amended on Denial of Rehearing January 9, 1976.


Attorney(s) appearing for the Case

S. Hazard Gillespie, New York City, Atty. of record, for plaintiff; Wallace S. Jones, John A. Corry, Edmund S. Cohen, New York City, of counsel.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant.

Before COWEN, Chief Judge, LARAMORE, Senior Judge, and BENNETT, Judge.


ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

BENNETT, Judge.

Plaintiff, Niagara Mohawk Power Corporation (Niagara Mohawk), seeks to recover an alleged overpayment of federal income tax and interest for its taxable years 1957-1962 in the amount of $27,679,359. Defendant has moved for summary judgment as to that part of plaintiff's claim which asserts an entitlement to deductions, in those years, for obsolescence of certain water rights owned by plaintiff...

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