Legal Opinion
Rio Grande Junction Railway Co. v. United States
United States Court of Claims
Decided May 29, 1916No. 32,746PublishedCited by 1 opinion
1Opinion of the CourtBarney, Judge
This suit is brought by the plaintiff to recover the sum of $2,279.39 collected from it as a corporation tax for the year 1912 under the provisions of section 38 of the act of August 5,1909. 36 Stat., 11,112-117.
The plaintiff is a railway corporation, organized under the laws of the State of Colorado. Its articles of incorporation authorized it to “mortgage or lease the whole or any part of such railroad with the improvements thereon at pleasure”; and by a special act of the General Assembly of the State of Colorado it was authorized “to lease its entire railroad, assets, and property of…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Sanders v. Pottlitzer Bros. Fruit Co.New York Court of Appeals · 1894
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
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3Cited by1 opinion
- Payson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948