Southern Pacific Co. v. Lowe
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The case is stated in the opinion.
1Opinion of the CourtJustice Pitney
This case presents a question arising under the Federal Income Tax Act of October 3, 1913,. e. 16, 38 Stat. 114, 166. Suit was brought “by plaintiff in error against the Collector .to recover taxes assessed against it . and paid under protest. There were two causes of action, of which only the second went to trial, it having been stipulated that the trial of the other might be postponed until the final determination of this one. So far as it is presented to us, the suit is an effort to recover a tax imposed upon certain dividends upon stock, in form received by the plaintiff from another…
2Cases cited11 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Towne v. EisnerSupreme Court of the United States · 1918
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
6 more not listed; retrieve them via the Exa API.
3Cited by277 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. HarmelSupreme Court of the United States · 1932
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
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