Legal Opinion
Helvering v. Terminal R. Ass'n of St. Louis
Court of Appeals for the Eighth Circuit
Decided April 19, 1937No. 10771PublishedCited by 12 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition brought by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals disallowing a determination of a deficiency tax by the Commissioner.
The taxpayer is a corporation conducting a terminal railroad business at St. Louis, Mo. It owns the outstanding capital stock of the St. Louis Merchants Bridge Terminal Railway Company and of the Wiggins Ferry Company, which last company owns all of the outstanding capital stock of the St. Louis Transfer Railway Company and of the East St. Louis Connecting Railway Company. The taxpayer, for…
2Cases cited4 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Saltonstall v. RussellSupreme Court of the United States · 1894
3Cited by12 opinions
- Ethel Olinger v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- World Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- James M. Pierce Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Athens Roller Mills v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- St. Paul Union Depot Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1941
7 more not listed; retrieve them via the Exa API.