Legal Opinion
Western Maryland Railway Co. v. United States
District Court, D. Maryland
Decided October 23, 1968No. Civ. No. 15592PublishedCited by 8 opinions
1Opinion of the Court
HARVEY, District Judge:
Western Maryland Railway Company (the taxpayer) is suing here to recover various amounts paid to the District Director of Internal Revenue as income taxes for several different taxable years. The taxpayer is a common carrier by rail organized and existing under the laws of Maryland and Pennsylvania, with its principal place of business in Baltimore, Maryland.
*937In its complaint, the taxpayer asserted a number of different claims in contending that it was entitled to a total recovery of $1,020,898.17 plus interest for overpayments of taxes and deficiencies paid for the…
2Cases cited10 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Boston & M.R.R. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Reporter Pub. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
- Burnet v. National Industrial Alcohol Co.Supreme Court of the United States · 1931
- King Amusement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Louisville and Nashville Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Louisville & N. R. Co. v. CommissionerUnited States Tax Court · 1976
- Spartanburg Terminal Co. v. CommissionerUnited States Tax Court · 1976
- Seaboard C. L. R. Co. v. CommissionerUnited States Tax Court · 1979
- Tiffany-Davis Drug Co. v. Commission Oregon Food Stores, Inc.Oregon Tax Court · 1968
3 more not listed; retrieve them via the Exa API.