Legal Opinion
Chicago, RI & P. Ry. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 26, 1931No. 4320PublishedCited by 49 opinions
1Opinion of the Court
EVANS, Circuit Judge.
This appeal involves petitioner’s 1916, 1917, 1918, and 1919 income taxes and also its 1917 additional profits tax. The Board of Tax Appeals entered a single order upon petitioner’s three eopending petitions. Review of the Board’s decision is therefore sought through a single petition to this court.
Numerous questions are presented. The facts bearing on each issue are free from controversy.
Deductibility of Penalties. Petitioner first attacked the ruling of the Board because of its disallowance of a deduction for penalties paid for violation of the Federal Safety-Appliance…
2Cases cited6 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- Tyler v. United StatesSupreme Court of the United States · 1930
- Chicago, Burlington & Quincy Railway Co. v. United StatesSupreme Court of the United States · 1911
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Sneed v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
44 more not listed; retrieve them via the Exa API.