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Commissioner v. Indianapolis Power & Light Co.
''Commissioner v. Indianapolis Power & Light Company'', , was a United States Supreme Court case in which the Court addressed whether customer deposits constituted taxable income to a public utility company.
== Background ==
Indianapolis Power & Light Company (IPL) required customers with suspect credit to make deposits with it to assure payment of future bills for electric service. IPL paid interest on deposits held for a certain period of time. A customer could obtain a refund prior to termination of service by making on time payments or by demonstrating acceptable credit. The refunds were normally made in cash or by check but a customer could also choose to have the deposit amount applied against future bills. Any deposit unclaimed after seven years would escheat to the State. At the time of receipt, IPL did not treat the deposits as income for tax purposes. The Internal Revenue Service (IRS) audited the utility and assessed a tax deficiency. IPL appealed this assessment to the United States Tax Court, which sided with IPL. This decision was then appealed, eventually reaching the Supreme Court.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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