Scott v. Western Pac. R.
Court of Appeals for the Ninth Circuit
Appeal from the District Court of the United States for the Second Division of the Northern District of California; Wm. C. Van Fleet, Judge. Suit by the Equitable Trust Company of New York, a corporation, against the Western Pacific Railroad Company and others.
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Appeal from the District Court of the United States for the Second Division of the Northern District of California; Wm. C. Van Fleet, Judge. Suit by the Equitable Trust Company of New York, a corporation, against the Western Pacific Railroad Company and others. On application by Frank G. Drum and another, receivers, for instructions whether to make a return under the federal Income Tax Act of 1913. The receivers were directed to make no return (236 Fed. 813), and Joseph J. Scott, as Collector of Internal Revenue of the United States, First Collection District of California, appeals.
1Opinion of the Court
HUNT, Circuit Judge.
In accordance with the Income Tax Law of October 3, 1913, 38 St. at Large, 166, c. 16, the receivers of the Western Pacific Railroad Company filed a return of the net income of the *546road for 1915. The report showed no taxable income. The Treasury Depártmení officials, being of the opinion'that certain deductions from the gross income received were not actual disbursements, disallowed certain interest deductions and ordered an assessment upon $1,408,-034.99. The receivers, who had been appointed by the District Court of the United States for the Northern District of…
2Cases cited12 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- In Re TylerSupreme Court of the United States · 1893
- Eidman v. MartinezSupreme Court of the United States · 1902
- Treat v. WhiteSupreme Court of the United States · 1901
- United States v. WhitridgeSupreme Court of the United States · 1913
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3Cited by21 opinions
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- City of Minneapolis v. RandCourt of Appeals for the Eighth Circuit · 1923
- Matarazzo v. HustisDistrict Court, N.D. New York · 1919
- United States v. Middle States Oil CorporationCourt of Appeals for the Eighth Circuit · 1927
- In Re Owl Drug Co.District Court, D. Nevada · 1937
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