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  1. Omaha Public Power District, A Public Corporation And Political Subdivision Of The State Of Nebraska, And Nebraska Power Company, A Corporation, Appellants, V. George W. O'malley, Collector Of Internal Revenue For The United States Internal Revenue Commission, District Of Nebraska, Appellee.omaha Public Power District, A Public Corporation And Political Subdivision Of The State Of Nebraska, Western Iowa Power Company, A Corporation, Iowa Power And Light Company, A Corporation, And Omaha Electric Committee, Inc., A Corporation, Appellants, V. George W. O'malley, Collector Of Internal Revenue For The United States Internal Revenue Commission, District Of Nebraska, Appellee near Columbus, OH