Commissioner v. Indianapolis Power & Light Co.
http://dbpedia.org/resource/Commissioner_v._Indianapolis_Power_&_Light_Co. an entity of type: Thing
Commissioner v. Indianapolis Power & Light Company, 493 U.S. 203 (1990), was a United States Supreme Court case in which the Court addressed whether customer deposits constituted taxable income to a public utility company.
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Commissioner v. Indianapolis Power & Light Co.
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Commissioner of Internal Revenue v. Indianapolis Power & Light Company
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203
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493
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1989
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Commissioner v. Indianapolis Power & Light Co.,
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1990
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Commissioner of Internal Revenue v. Indianapolis Power & Light Company
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Because customers were entitled to a refund of their deposit, the utility lacked complete dominion over the funds, so the deposits did not constitute taxable income to the utility.
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Commissioner v. Indianapolis Power & Light Company
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Blackmun
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Commissioner v. Indianapolis Power & Light Company, 493 U.S. 203 (1990), was a United States Supreme Court case in which the Court addressed whether customer deposits constituted taxable income to a public utility company.
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