Nashville, C. & St. L. Ry. Co v. United States
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Middle District of Tennessee; Edward T. Sanford, Judge. Action by the United States against the Nashville, Chattanooga and St. Eouis Railway Company. Judgment for the United States, and defendant brings error.
1Opinion of the Court
KNAPPEN, Circuit Judge.
This case is before this court a second time. In substance it is this: In June, 1916, the United States, under the direction of its Commissioner of Internal Revenue, brought suit to recover from defendant an excise tax of 1 per cent, claimed to be due from it for each of the years 1909 and 1910, under section 38 of the Revenue Act of August 5, 1909 (36 Stat. 11, 112, c. 6), which makes every corporation to which it applies “subject to pay annually” a special excise tax of 1 per cent, on its net income, to be determined by deducting from gross income, among other things,…
2Cases cited2 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Nashville, C. & St. L. RyCourt of Appeals for the Sixth Circuit · 1918
3Cited by14 opinions
- Even Realty Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Southern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
- Union P. R. Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Union Tank Car Co. v. Louisiana Oil Refining Corp.Supreme Court of Louisiana · 1936
- Atwater Kent Mfg. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1930
9 more not listed; retrieve them via the Exa API.