Legal Opinion
Boston & M. R. R. v. United States
District Court, D. Massachusetts
Decided December 20, 1927No. 2234PublishedCited by 1 opinion
1Opinion of the Court
LOWELL, District Judge.
This ease was selected from several other similar iones to test the question whether the payment of the federal income tax under a lease which provided for the payment of all taxes by the lessee subjects the lessor to a further tax on the sum of money so paid.
The case ,was tried on a stipulation of facts, which was essentially a restatement of the plaintiff’s declaration. The following statement is taken almost verbatim from that declaration:
On June 30, 1900, the Fitchburg Railroad leased for the term of ninety-nine years all its railroad and property of every…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Edwards v. SlocumSupreme Court of the United States · 1924
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Boston & Maine R. R.Court of Appeals for the First Circuit · 1929