Legal Opinion
Commissioner of Internal Revenue v. Boston Elevated Ry. Co
Court of Appeals for the First Circuit
Decided May 21, 1952No. 4620PublishedCited by 44 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
The Commissioner of Internal Revenue determined various deficiencies in the income and excess profits taxes of the Boston Elevated Railway Company for the years 1940 to 1943, inclusive. In computing these deficiencies the Commissioner allowed as a deduction for each of the years in question the sum of $50,330.47, representing of the sum of $1,409,253.35 which the taxpayer had paid to the Commonwealth of Massachusetts on August 19, 1931, under circumstances which we shall describe later. Boston Elevated filed a petition in the Tax Court for redetermination of the…
2Cases cited4 opinions
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Lundon v. ChapmanSupreme Court of the United States · 1943
- Boston Elevated Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1942
- Boston Elevated Railway Co. v. CommisssionerUnited States Board of Tax Appeals · 1941
3Cited by44 opinions
- Brountas v. CommissionerUnited States Tax Court · 1979
- Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
- Massey-Ferguson, Inc. v. CommissionerUnited States Tax Court · 1972
- Foster Wheeler Corp. v. Comm'rUnited States Tax Court · 1953
- Globe Corp. v. CommissionerUnited States Tax Court · 1953
39 more not listed; retrieve them via the Exa API.