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・ Commissioner of the Republic (Provisional Government)
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Commissioner v. Idaho Power Co.
・ Commissioner v. Indianapolis Power & Light Co.
・ Commissioner v. Kowalski
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・ Commissioner v. Wilcox
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Commissioner v. Idaho Power Co. : ウィキペディア英語版
Commissioner v. Idaho Power Co.

''Commissioner v. Idaho Power Co.'', 418 U.S. 1 (1974)
==Facts==
Taxpayer, Idaho Power Co., used its own equipment and employees to improve and add to its capital facilities. On its books, Idaho Power capitalized the construction-related depreciation on this equipment used for construction of the capital asset. But for income tax purposes, the taxpayer deducted the entire amount of depreciation on equipment used in construction of the capital asset under §167(a) including the amount capitalized as construction costs.

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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