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CONSOLIDATED EDISON CO. OF NEW YORK, INC. v. U.S.

No. 1622, Docket 93-6028.

10 F.3d 68 (1993)

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided November 23, 1993.

Attorney(s) appearing for the Case

Bernard W. Bell, Asst. U.S. Atty., New York City (Roger S. Hayes, Acting U.S. Atty., S.D.N.Y., Richard W. Mark, Asst. U.S. Atty., of counsel), for defendant-appellant.

David M. Wise, New York City, for plaintiff-appellee.

Before: PIERCE, WALKER, and JACOBS, Circuit Judges.

WALKER, Circuit Judge:

The United States appeals from a judgment entered in the United States District Court for the Southern District of New York (Kimba M. Wood, Judge), granting summary judgment to Consolidated Edison Company of New York, Inc. ("Con Edison") on its $1,207,087 tax refund claim. This appeal considers the proper treatment under the Internal Revenue Code of discounts Con Edison received from New York City (the "City") in exchange for prepayment...

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