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1. Comm'r v. Indianapolis Power & Light Co., No. 88-1319, SUPREME COURT OF THE UNITED STATES, October 31, 1989, Argued , January 9, 1990, Decided

OVERVIEW: Deposits paid to respondent utility were not income where respondent did not maintain dominion and control over the deposits because they were acquired subject to an express obligation to be repaid and customer retained right to repayment in cash.

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