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IOWA SOUTHERN UTILITIES CO. v. U.S.

No. 87-1339.

841 F.2d 1108 (1988)

IOWA SOUTHERN UTILITIES COMPANY and Subsidiary Companies, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 15, 1988.

Attorney(s) appearing for the Case

K. Martin Worthy, Hamel & Park, Washington, D.C., for plaintiffs-appellants. With him on the brief was Gregory K. Oyler.

Mary Frances Clark, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee. With her on the brief were James B. Mann, Acting Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen.

Before FRIEDMAN and MAYER, Circuit Judges, SKELTON, Senior Circuit Judge.

OPINION

MAYER, Circuit Judge.

Iowa Southern Utilities Company and Subsidiary Companies (Iowa Southern or utility) appeal the decision of the United States Claims Court, 11 Cl.Ct. 868 (1987), holding that the electricity surcharges it collected were includable in gross income, were not deductible as a business expense, and were not advance payments for electric service. We affirm.

Background

Iowa Southern is a public utility which...

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