COMMISSIONER OF INTERNAL REVENUE

v.

IDAHO POWER CO.

Citator

Cited By

• Davis v. United States, 417 U.S. 333 (U.S. 1974)
  …cumstances such as here presented.” 472 F. 2d 596. Because the case presents a seemingly important question concerning the extent to which relief under 28 U. S. C. § 2255 is available by reason of an intervening change in law, we granted certiorari. 414 U. S. 999 II The sole issue before the Court in the present posture of this case is the propriety of the Court of Appeals’ judgment that a change in the law of that Circuit after the petitioner’s conviction may not be successfully asserted by him in a § 225…
• Commissioner of Internal Revenue v. Idaho Power Co., 418 U.S. 1 (U.S. 1974)
  …hern Natural Gas Co. v. United States, 188 Ct. Cl. 302, 372-380, 412 F. 2d 1222, 1264-1269 (1969), reversed. 477 F. 2d 688 (1973). We granted certiorari in order to resolve, the apparent conflict between the Court of Claims and the Court of Appeals. 414 U. S. 999 (1973). I Nearly all the relevant facts are stipulated. The taxpayer-respondent, Idaho Power Company, is a Maine corporation organized in 1915, with its principal place of business at Boise, Idaho. It is a public utility engaged in the production,…
• Shea v. Vialpando, 416 U.S. 251 (U.S. 1974)
  …consideration . . . any expenses reasonably attributable to the earning of . . . income.” Such employment-related expenses are deducted from an AFDC applicant's- income in the process of determining eligibility for assistance. We granted certiorari, 414 U. S. 999 (1973), to determine whether, in light of § 402 (a)(7), a State may adopt a standardized allowance for expenses, attributable to the [*253] earning of income which does not alloxan applicant to deduct expenses that exceed.the standard',-. We hold th…