Legal Opinion
Kansas, O. & G. RY. Co. v. Helvering
Court of Appeals for the Third Circuit
Decided December 24, 1941No. 7726PublishedCited by 2 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Commissioner of Internal Revenue assessed income tax deficiencies against the petitioner for the years 1932, 1933, 1934 and 1935 on the ground that its taxable income for the years specified had been unwarrantedly included and accounted for in consolidated returns filed by the Muskogee Company, a Delaware corporation, whose assets throughout each of the years in question consisted principally of stock of a number of corporations (including the petitioner1), engaged in the business of common carrier by railroad. The Commissioner based his action on the conclusion that…
2Cases cited18 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Richardson v. ShawSupreme Court of the United States · 1908
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
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3Cited by2 opinions
- Automated Datatron, Inc. v. WoodcockDistrict Court, District of Columbia · 1979
- Pioneer Parachute Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1947