Madison Gas and Electric Company v. Commissioner of Internal Revenue

U.S. Court of Appeals, Seventh Circuit · Decided 1980-10-27

Cited by 131 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

CUMMINGS, Circuit Judge. This is an action under 26 U.S.C. § 7422 for the refund of federal income taxes. The question is whether certain training and related expenses incurred by a public utility in the expansion of its generating capacity through the joint construction and operation of a nuclear…

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