Legal Opinion
Southern Ry. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 8, 1935No. 3707-3710PublishedCited by 24 opinions
1Opinion of the Court
PARKER, Circuit Judge.
These are petitions to review decisions of the Board of Tax Appeals relating to tax assessments against the Southern Railway Company and its affiliated corporations for the years 1920, 1921, and 1922. The principal questions involved relate to the treatment of allowances made the railway company and its affiliates by the Director General of Railroads on account of under- maintenance and as additional compensation for the use of property during the period of federal control and for rental interest on completed additions and betterments made during that period. There is…
2Cases cited21 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Lindheimer v. Illinois Bell Telephone Co.Supreme Court of the United States · 1934
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
16 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Dodge Brothers v. United StatesCourt of Appeals for the Fourth Circuit · 1941
- Chesapeake & O. R. Co. v. CommissionerUnited States Tax Court · 1975
19 more not listed; retrieve them via the Exa API.