United States Eighth Circuit

Under 26 USC 451(f)(1), a utility bill that charges for use prior to the time the bill was sent must count as income for the time period of the actual use, even if the utility intended to account for some of the income in the month the bill was sent.

Appellate Information

• Decided 11/15/2001
• Published 11/15/2001

Judges

• MORRIS SHEPPARD ARNOLD, Circuit Judge., Before MORRIS SHEPPARD ARNOLD and BRIGHT, Circuit Judges, and KYLE , District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Richard P. Swanson, argued, New York City (Russell A. Divak, David E. Jacobson, on the brief), for appellant.


• For Appellees:
  
• Andrea R. Tebbets, argued, Washington, DC (Claire Fallon, Teresa E. McLaughlin, on the brief), for appellee.