Legal Opinion
Norfolk Southern Corporation v. Commissioner Of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 20, 1998No. 97-1662PublishedCited by 1 opinion
1Opinion of the Court
140 F.3d 240
81 A.F.T.R.2d 98-1198, 98-1 USTC P 50,273
NORFOLK SOUTHERN CORPORATION, and affiliated companies;
Norfolk & Western Railway Company, and affiliated
companies, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Tax Foundation; Institute of International Container
Lessors, Amici Curiae.
No. 97-1662.
United States Court of Appeals,
Fourth Circuit.
Argued Dec. 4, 1997.
Decided March 20, 1998.
ARGUED: Frederick Alexander Richman, O'Melveny & Myers, L.L.P., New York City, for Appellants. Teresa Ellen McLaughlin, Tax Division, U.S. Dept. of Justice, Washington, DC, for…
2Cases cited20 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. JanisSupreme Court of the United States · 1976
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. GonzalesSupreme Court of the United States · 1997
- Deal v. United StatesSupreme Court of the United States · 1993
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3Cited by1 opinion
- Host Marriott Corp. v. United StatesDistrict Court, D. Maryland · 2000