Legal Opinion
State Line & Sullivan R. v. Phillips
Court of Appeals for the Third Circuit
Decided June 14, 1938No. 6411PublishedCited by 15 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
State Line & Sullivan Railroad Company, the appellant, possesses a single track railroad, wholly located in Sullivan and Bradford Counties, Pennsylvania, purchased by it in 1874, with certain lands and coal mining properties, for the sum of $1,000,000. Upon April 14, 1884, the appellant leased the railroad property, other than rolling stock and similar equipment to Pennsylvania and New York Canal Railroad Company for a period of fifty years, the lease to terminate upon April 30, 1934. The rental agreement provided for annual payments of $36,000 for the first three years…
2Cases cited16 opinions
- Fleischmann Construction Co. v. United States Ex Rel. ForsbergSupreme Court of the United States · 1926
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- United States Cartridge Co. v. United StatesSupreme Court of the United States · 1932
- Renziehausen v. LucasSupreme Court of the United States · 1930
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Dunn v. CommissionerUnited States Tax Court · 1964
- Zimmerman v. CommissionerUnited States Tax Court · 1976
- Detroit & Windsor Ferry Co. v. WoodworthCourt of Appeals for the Sixth Circuit · 1940
10 more not listed; retrieve them via the Exa API.