493 U.S. 203 110 S.Ct. 589 107 L.Ed.2d 591 COMMISSIONER OF INTERNAL REVENUE, Petitionerv.INDIANAPOLIS POWER & LIGHT COMPANY. No. 88-1319. Argued Oct. 31, 1989. Decided Jan. 9, 1990. Syllabus Respondent Indianapolis Power & Light Co. (IPL), a regulated Indiana utility and an accrual-basis taxpayer, requires customers having suspect credit to make deposits with it to […]
