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CENTRAL & SOUTH WEST CORPORATION v. BROWN

Civ. A. No. 2344.

249 F.Supp. 787 (1965)

CENTRAL & SOUTH WEST CORPORATION, for itself and as Common Parent of its Subsidiaries, West Texas Utilities Company, for itself and as one of said Subsidiaries, and Central Power & Light Company, Public Service Company of Oklahoma, and South Western Electric Power Company, as subsidiaries of Central & South West Corporation, Plaintiffs, v. Horace L. BROWN, Defendant.

United States District Court D. Delaware.

December 20, 1965.

Attorney(s) appearing for the Case

Alexander L. Nichols, Morris, Nichols, Arsht & Tunnell, Wilmington, Del., Isham, Lincoln & Beale, Chicago, Ill., of counsel, for plaintiffs.

John B. Jones, Jr., Acting Asst. Atty. Gen., David A. Wilson, Jr., and Burton G. Lipsky, Attys., Dept. of Justice, Washington, D. C., Alexander Greenfeld, U. S. Atty., Wilmington, Del., for defendant.

STEEL, District Judge.

This is a civil action for refund of income taxes and interest for the year 1954 plus statutory interest thereon paid by one of the plaintiffs, West Texas Utilities Company, (hereinafter "West Texas"), in the amount of $53,902.33. The Court has jurisdiction under 28 U.S.C. §§ 1331(a), 1340, 1346(a) (1), and 1391(b).

The claim arises under section 247 of the I.R.C. of 1954. That section allowed a public utility, in computing...

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