MONTANA POWER CO.

v.

UNITED STATES

Citator

Cited By

• Commissioner of Internal Revenue v. Nat'l Alfalfa Dehydrating & Milling Co., 417 U.S. 134 (U.S. 1974)
  …Ga. 1955), to the effect that debt discount is available, with Southern Natural Gas Co. v. United States, 188 Ct. Cl. 302, 412 F. 2d 1222, [*147] 1235-1239 (1969); Montana Power Co. v. United States, 141 Ct. Cl. 620, 159 F. Supp. 593, cert. denied, 358 U. S. 842 (1958); Montana Power Co. v. United States, 232 F. 2d 541 (CA3) (en banc),10 cert. denied, 352 U. S. 843 (1956), to the effect that it is not available. This, of course, is a broader question than the one presented in the present case, and we need n…
• S. Natural Gas Co. v. The United States, 412 F.2d 1222 (Ct. Cl. 1969)
  …st rate which should be amortizable over the life of the bonds.” (Pltf.Brief at 58) However, the rule in this court on this issue appears to have been settled in Montana Power Company v. United States, 159 F.Supp. 593, 141 Ct.Cl. 620, cert. denied, 358 U.S. 842, 79 S.Ct. 23, 3 L.Ed.2d 76 (1958). In that case, the taxpayer corporation issued 30-year debentures for which it received in return property valued at less than the face amount of the debentures. When, well prior to the expiration of the 30-year per…
• Erie Lackawanna R.R. Co. v. The United States, 422 F.2d 425 (Ct. Cl. 1970)
  …merican Smelting & Ref. Co. case might have. In addition, it should be pointed out that this court expressly rejected the reasoning of American Smelting & Ref. Co. in Montana Power Co. v. United States, 159 F.Supp. 593, 141 Ct.Cl. 620, cert. denied, 358 U.S. 842, 79 S.Ct. 23, 3 L.Ed.2d 76 (1958), and in Southern Natural Gas Co. v. United States, 412 F. 2d 1222, 188 Ct.Cl. 302 (1969). [*429] Plaintiff was able to cite two eases which did deal directly with the situation whereby the debentures of a company we…

  ← 1 / 2 →