Jasper & E. Ry. Co. v. Walker
Court of Appeals for the Fifth Circuit
In Error to the District Court of the United States for the Western District of Texas; Thomas S. Maxey, Judge. Four separate actions by the Jasper & Eastern Railway Company and others against A. S. Walker, Collector of Internal Revenue, which were consolidated for trial. Judgment for defendant, and plaintiffs bring error.
1Opinion of the Court
WARKER, Circuit Judge.
These four cases were consolidated and tried together by the court, a jury being waived, on an agreed statement of facts, and resulted in a judgment in favor of the defendant in error, who is the collector of internal revenue for the district of Texas. The plaintiff in each of the suits is a Texas railroad corporation, and each of the suits was for the recovery of a tax for the year 1912, paid under protest by the plaintiff under the Corporation Tax Act of 1909. The sole claim made in the several suits was that the tax had been illegally assessed, because the plaintiff,…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
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3Cited by9 opinions
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Attorney General v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1919
- Norman v. Southwestern RailroadCourt of Appeals of Georgia · 1931
- Page v. M. Rich & Bros.Court of Appeals for the Fifth Circuit · 1938
- Chile Copper Co. v. EdwardsDistrict Court, S.D. New York · 1923
4 more not listed; retrieve them via the Exa API.