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WIS. POWER CO. v. UNITED STATES

No. 237.

336 U.S. 176 (1949)

69 S.Ct. 492

93 L.Ed. 591

WISCONSIN ELECTRIC POWER CO. v. UNITED STATES.

Supreme Court of United States.

Decided February 14, 1949.

Attorney(s) appearing for the Case

Van B. Wake argued the cause and filed a brief for petitioner.

By special leave of Court, William L. Ransom argued the cause for the Consolidated Edison Company of New York, as amicus curiae, in support of petitioner. With him on the brief were James K. Polk and Laurence W. Fairfax.

Lee A. Jackson argued the cause for the United States. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle and Ellis N. Slack.

MR. JUSTICE REED delivered the opinion of the Court.

Petitioner, engaged in the business of supplying electric energy to the public, seeks the refund of taxes paid by it pursuant to § 3411 of the Internal Revenue Code. That section, in pertinent part, provides for a tax

". . . upon electrical energy sold for domestic or commercial consumption . . . equivalent to 3 per centum1 of the price for which so sold, to be paid by...

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