Legal Opinion
Hellmich v. Missouri Pacific Railroad
Supreme Court of the United States
Decided February 21, 1927No. 507PublishedCited by 6 opinions
1Opinion of the CourtChief Justice Taft
The. Missouri Pacific Railroad Company brought this suit in the United States District Court for the Eastern District of Missouri, ¿gainst Hellmich, U. S. Collector of Internal Revenue, to recover taxes amounting to $14,792-95, paid by it under protest, for the transmission of telegraph messages from March, 1920, to January, 1923, inclusive. The messages in question were transmitted under the terms of a contract dated October 24, 1911, for the exchange of services between the Western Union Telegraph Company, on the one part, and the Missouri Pacific Railroad Company and the St. Louis, Iron…
2Cases cited1 opinion
- Postal Telegraph-Cable Co. v. Tonopah & Tidewater RailroadSupreme Court of the United States · 1919
3Cited by6 opinions
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986
- T. W. Warner Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- State ex rel. Smithco Transport Co. v. Public Service CommissionMissouri Court of Appeals · 1957
- Delaware, L. & W. R. Co. v. BowersCourt of Appeals for the Second Circuit · 1927
- Erie R. v. United StatesUnited States Court of Claims · 1931
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