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BLACK HILLS CORP. v. C.I.R.

No. 94-2527.

73 F.3d 799 (1996)

BLACK HILLS CORPORATION, doing business as Black Hills Power and Light Company and Subsidiaries, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 10, 1996.

Attorney(s) appearing for the Case

George R. Abramowitz, Washington, D.C., argued (Dennis L. Allen and Diana E. Buckley, on the brief), for appellant.

David I. Pincus, Department of Justice, Washington, D.C., argued (Gary R. Allen and S. Robert Lyons, on the brief), for appellee.

Before McMILLIAN and JOHN R. GIBSON, Circuit Judges, and SHAW, District Judge.

McMILLIAN, Circuit Judge.

Black Hills Corp., doing business as Black Hills Power & Light Co. (Black Hills), appeals from a final decision of the Tax Court1 determining that annual premium expenses for 1983 and 1984 of Wyodak Resources Development Corp. (Wyodak), a subsidiary of Black Hills, for insurance issued by Security Offshore Insurance, Ltd. (SOIL), were capital expenditures and not deductible under § 162(a) of the Internal...

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