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MIDAMERICAN ENERGY CO. v. C.I.R.

Nos. 00-3958, 00-3959, 00-3960, 00-3961.

271 F.3d 740 (2001)

MIDAMERICAN ENERGY COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: November 15, 2001.

Attorney(s) appearing for the Case

Richard P. Swanson, argued, New York City (Russell A. Divak, David E. Jacobson, on the brief), for appellant.

Andrea R. Tebbets, argued, Washington, DC (Claire Fallon, Teresa E. McLaughlin, on the brief), for appellee.

Before MORRIS SHEPPARD ARNOLD and BRIGHT, Circuit Judges, and KYLE, District Judge.

MORRIS SHEPPARD ARNOLD, Circuit Judge.

MidAmerican Energy Company, a public utility and retail distributor of electricity and natural gas, sued the Commissioner of Internal Revenue in 1997, largely as a result of changes to the Internal Revenue Code. MidAmerican claimed in that suit that it was being double-taxed at the end of the year because the Commissioner incorrectly rejected its method of accounting, and that it was entitled to a deduction after state regulators...

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