1. Home
  2. Browse Decisions
  3. F.2d
  4. 689 F.2d
  5. 689 F.2d 943 (1982)
 

CITY GAS CO. OF FLORIDA v. C. I. R.

No. 80-5882.

689 F.2d 943 (1982)

CITY GAS COMPANY OF FLORIDA, et al., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

October 21, 1982.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Ann Belanger Durney, Karl P. Fryzel, Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Miller & Chevalier, David W. Richmond, Charles J. Monahan, Frederick Brook Voght, Washington, D. C., for petitioners-appellees.

Before TJOFLAT, HILL and ANDERSON, Circuit Judges.

R. LANIER ANDERSON, III, Circuit Judge:

The Commissioner of Internal Revenue brings this appeal from adverse judgments entered by the Tax Court of the United States. The sole issue on appeal is whether certain deposits paid by customers upon the opening of new accounts are includable in appellees' gross income. The Tax Court held that these deposits were not income. City Gas Co. of Florida v. Commissioner, 74 T.C. 386 (1980)...

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