1. Home
  2. Browse Decisions
  3. F.3d
  4. 348 F.3d
  5. 348 F.3d 954 (2003)
 

FLORIDA PROGRESS CORP. AND SUBSIDIARIES v. C.I.R.

Nos. 02-14910, 02-14911.

348 F.3d 954 (2003)

FLORIDA PROGRESS CORPORATION AND SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

Decided October 21, 2003.

Attorney(s) appearing for the Case

Richard P. Swanson, Thelen, Reid & Priest, New York City, for Petitioner-Appellant.

Joan I. Oppenheimer, David I. Pincus, Richard Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for Respondent-Appellee.

Before ANDERSON and BIRCH, Circuit Judges, and PROPST, District Judge.

PER CURIAM:

Petitioner-Appellant, Florida Progress Corporation, appeals the Tax Court's decision denying Florida Progress's request to treat certain bill credits and checks issued to its customers as "refunds" entitled to preferential tax treatment under 26 U.S.C. § 1341(a). The Tax Court ruled that because the putative refunds were really disguised rate reductions, they were not eligible for treatment under that provision.

I.

The facts in this...

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