Boston Terminal Co. v. Gill
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; Frederic Dodge, Judge. Actions at law by the Boston Terminal Company against James D. Gill, Collector of Internal Revenue (three cases). Judgment for defendant, and plaintiff brings error.
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In Error to the District Court of the United States for the District of Massachusetts; Frederic Dodge, Judge. Actions at law by the Boston Terminal Company against James D. Gill, Collector of Internal Revenue (three cases). Judgment for defendant, and plaintiff brings error. The following is the opinion of Dodge, Circuit Judge, in the court below: In these three actions at law the plaintiff seeks to recover back payments made by it to the defendant collector which had been assessed upon and collected from the plaintiff as taxes due from it under the federal Excise Tax Statute of August 5,…
1Per curiam
These three cases involve the same questions. The first relates to the method of ascertaining the amount of income subject to a tax under the act of 1909. The method adopted excluded the amount paid by the terminal company for interest on its bonds exceeding its capital stock. This would seem to be quite in accordance with Anderson v. Broadway Co., 239 U. S. 69, 36 Sup. Ct. 17, 60 L. Ed. 152. That case goes upon the ground that such interest deductions are declared against by the Corporation Tax Raw of 1909, known as the Excise Raw.
The other questions relate to the declaratory phrases,…
2Cases cited2 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Anderson v. Forty-Two Broadway Co.Supreme Court of the United States · 1915
3Cited by17 opinions
- Houston Belt & Terminal Ry. Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1918
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- Hamilton v. Kentucky & I. Terminal R.Court of Appeals for the Sixth Circuit · 1923
- Appeal of Paducah & Illinois RailroadUnited States Board of Tax Appeals · 1925
- Durham Merchant's Ass'n v. United StatesDistrict Court, M.D. North Carolina · 1940
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