DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

003958P.pdf   11/15/2001  MidAmerican Energy  v.  CIR
   U.S. Court of Appeals Case No:  00-3958
                          and No:  00-3961
                          and No:  00-3960
                          and No:  00-3959
   Agency   
   Civil case - federal tax. Commissioner did not err in requiring utility 
   to count income from gas used in final days of December in that 
   tax year even though the income did not accrue to the utility until 
   the following year; prospective rate reduction to compensate for 
   increased profits the utility earned as a result of a decrease in 
   federal taxes was not a refund to the customer and therefore was 
   not deductible expense.