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. rdf:langString
rdf:langString Commissioner v. Indianapolis Power & Light Co.
rdf:langString
rdf:langString Commissioner of Internal Revenue v. Indianapolis Power & Light Company
xsd:integer 14595151
xsd:integer 1030761997
rdf:langString unanimous
<second> 172800.0
<second> 17280.0
xsd:integer 203
xsd:integer 493
xsd:gMonthDay --10-31
xsd:integer 1989
rdf:langString Commissioner v. Indianapolis Power & Light Co.,
xsd:gMonthDay --01-09
xsd:integer 1990
rdf:langString Commissioner of Internal Revenue v. Indianapolis Power & Light Company
rdf:langString 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.
rdf:langString Commissioner v. Indianapolis Power & Light Company
rdf:langString Blackmun
rdf:langString 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.
xsd:nonNegativeInteger 5804
owl:Thing
dbpedia-owl:Case
dbpedia-owl:LegalCase
dbpedia-owl:UnitOfWork
<http://www.wikidata.org/entity/Q2334719>
yago:WikicatUnitedStatesSupremeCourtCases
yago:Abstraction100002137
yago:Case107308889
yago:Event100029378
yago:Happening107283608
yago:PsychologicalFeature100023100
yago:YagoPermanentlyLocatedEntity
dbpedia-owl:SupremeCourtOfTheUnitedStatesCase
<http://umbel.org/umbel/rc/Event>
<http://dbpedia.org/resource/Category:1990_in_United_States_case_law>
<http://dbpedia.org/resource/Category:United_States_Supreme_Court_cases>
<http://dbpedia.org/resource/Category:United_States_taxation_and_revenue_case_law>
<http://dbpedia.org/resource/Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court>
<http://dbpedia.org/resource/Category:1990_in_United_States_case_law>
<http://dbpedia.org/resource/List_of_United_States_Supreme_Court_cases>
<http://dbpedia.org/resource/List_of_United_States_Supreme_Court_cases,_volume_493>
<http://dbpedia.org/resource/List_of_United_States_Supreme_Court_cases_by_the_Rehnquist_Court>
<http://dbpedia.org/resource/United_States_Court_of_Appeals_for_the_Seventh_Circuit>
<http://dbpedia.org/resource/United_States_Tax_Court>
<http://dbpedia.org/resource/Income>
<http://dbpedia.org/resource/Category:United_States_Supreme_Court_cases>
<http://dbpedia.org/resource/Commissioner_v._Glenshaw_Glass_Co.>
<http://dbpedia.org/resource/Federal_Reporter>
<http://dbpedia.org/resource/Taxable_income>
<http://dbpedia.org/resource/Category:United_States_taxation_and_revenue_case_law>
<http://dbpedia.org/resource/Lawyers'_Edition>
<http://dbpedia.org/resource/Loan>
<http://dbpedia.org/resource/Escheat>
<http://dbpedia.org/resource/Category:United_States_Supreme_Court_cases_of_the_Rehnquist_Court>
<http://dbpedia.org/resource/Advance_payment>
<http://dbpedia.org/resource/Supreme_Court_of_the_United_States>
<http://dbpedia.org/resource/Gross_income>
<http://dbpedia.org/resource/Indianapolis_Power_&_Light>
<http://dbpedia.org/resource/Interest>
<http://dbpedia.org/resource/Internal_Revenue_Service>
<http://dbpedia.org/resource/Public_utility>
<http://dbpedia.org/resource/Lists_of_United_States_Supreme_Court_cases_by_volume>
<http://dbpedia.org/resource/Taxation_in_the_United_States>
<https://scholar.google.com/scholar_case%3Fcase=218121452201813164>
<https://supreme.justia.com/cases/federal/us/493/203/case.html>
<http://cdn.loc.gov/service/ll/usrep/usrep493/usrep493203/usrep493203.pdf>
<https://caselaw.findlaw.com/us-supreme-court/493/203.html>
<https://www.courtlistener.com/opinion/112347/commissioner-v-indianapolis-power-light-co/>
<https://www.oyez.org/cases/1989/88-1319>
<https://openjurist.org/493/us/203>
<https://openjurist.org/857/f2d/1162>
<http://rdf.freebase.com/ns/m.03d8zy3>
<http://yago-knowledge.org/resource/Commissioner_v._Indianapolis_Power_&_Light_Co.>
<http://www.wikidata.org/entity/Q5152860>
<https://global.dbpedia.org/id/4i3mQ>
<http://dbpedia.org/resource/Template:Caselaw_source>
<http://dbpedia.org/resource/Template:Infobox_SCOTUS_case>
<http://dbpedia.org/resource/Template:Reflist>
<http://dbpedia.org/resource/Template:Ussc>
<https://www.oyez.org/cases/1989/88-1319>
<https://www.courtlistener.com/opinion/112347/commissioner-v-indianapolis-power-light-co/>
<https://caselaw.findlaw.com/us-supreme-court/493/203.html>
<https://supreme.justia.com/cases/federal/us/493/203/case.html>
<http://cdn.loc.gov/service/ll/usrep/usrep493/usrep493203/usrep493203.pdf>
<https://scholar.google.com/scholar_case%3Fcase=218121452201813164>
<https://openjurist.org/493/us/203>
<http://en.wikipedia.org/wiki/Commissioner_v._Indianapolis_Power_&_Light_Co.?oldid=1030761997&ns=0>
<http://en.wikipedia.org/wiki/Commissioner_v._Indianapolis_Power_&_Light_Co.>

data from the linked data cloud