Legal Opinion
European & North American Railway v. Maine Central Railroad
Supreme Judicial Court of Maine
Decided January 28, 1938PublishedCited by 1 opinion
1Opinion of the CourtDunn, C. J.
What is in issue in this cáse is whether or not the terms of a lease of a railroad obligate the defendant as lessee, to pay the plaintiff as lessor, the federal income tax assessed upon rental received by it.
In 1882, the European and North American Railway, a Maine corporation owning and then operating a line of railroad about one hundred and fourteen miles long, from Bangor .to the easterly boundary of the state, in the town of Vanceboro, demised, for nine hundred and ninety-nine years, beginning with April 1, in the aforesaid year, its entire system, to the Maine Central Railroad Company,…
2Cases cited12 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Brainard v. N.Y.C.R.R. Co.New York Court of Appeals · 1926
- Brainard v. New York Central RailroadNew York Court of Appeals · 1926
- Young v. Illinois AthLetic ClubIllinois Supreme Court · 1923
- Stony Brook Railroad v. Boston & Maine RailroadMassachusetts Supreme Judicial Court · 1927
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re Central of Georgia Ry. Co.District Court, S.D. Georgia · 1942