Legal Opinion
Commissioner of Internal Revenue v. Old Colony RR
Court of Appeals for the First Circuit
Decided May 31, 1928No. 2200PublishedCited by 8 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is a petition to review a final order of the Board of Tax Appeals, setting aside an order of the Commissioner of Internal Revenue assessing a deficiency income tax against the Old Colony Railroad Company for the calendar year 1920.
March 1, 1893, the Old Colony leased its lines and property to the New York, New Haven & Hartford Railroad Company for a series of years, and the lease was in force during the year 1920. In it the lessee agreed to pay the federal income and profits taxes of the lessor upon its taxable income for each taxable year. In 1921 the Old Colony…
2Cases cited7 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Lynch v. TurrishSupreme Court of the United States · 1918
- Goodrich v. EdwardsSupreme Court of the United States · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Old Colony R. Co. v. United StatesDistrict Court, D. Massachusetts · 1928
- Commissioner v. Old Colony R.Court of Appeals for the First Circuit · 1931
- Union Pac. R. v. CommissionerCourt of Appeals for the Second Circuit · 1934
3 more not listed; retrieve them via the Exa API.