Southern Pacific Transp. Co. v. Commissioner
United States Tax Court
CONTENTSPageHeadnote499Opinion (Introduction)505General Findings of Fact506I.Issue (i): Rapid Amortization of Freight Cars515Findings of Fact515Opinion534II.Issues (hh) and (9): Recovery Upon Mergerof Previously Deducted Amounts 548Findings of Fact549Opinion557III.Issue (kk): Deduction of Timber Expenses567Findings of Fact567Opinion577IV.Issues (w) and (x): Deductions InvolvingHouston Depot 586Findings of Fact587Opinion594V.Issue (rr): Deductions Incident to…
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CONTENTSPageHeadnote499Opinion (Introduction)505General Findings of Fact506I.Issue (i): Rapid Amortization of Freight Cars515Findings of Fact515Opinion534II.Issues (hh) and (9): Recovery Upon Mergerof Previously Deducted Amounts 548Findings of Fact549Opinion557III.Issue (kk): Deduction of Timber Expenses567Findings of Fact567Opinion577IV.Issues (w) and (x): Deductions InvolvingHouston Depot 586Findings of Fact587Opinion594V.Issue (rr): Deductions Incident to RelocationProjects 605Findings of Fact605Opinion612VI.Issue (bbb): Deduction of Estimated PayrollTaxes on Earned Vacation Pay…
1Opinion of the Court
Southern Pacific Transportation Company, Petitioner v. Commissioner of Internal Revenue, Respondent
Southern Pacific Transp. Co. v. Commissioner
Docket No. 3493-69
United States Tax Court
75 T.C. 497; 1980 U.S. Tax Ct. LEXIS 1;
December 31, 1980, Filed
Decision will be entered under Rule 155.
CONTENTS
Page
Headnote
499
Opinion (Introduction)
505
General Findings of Fact
506
I
Issue (i): Rapid Amortization of Freight Cars
515
Findings of Fact
515
Opinion
534
II
Issues (hh) and (9): Recovery Upon Merger
of Previously Deducted Amounts
548
Findings of Fact
549
Opinion
557
III
Issue (kk): Deduction of Timber Expenses
567
Findings…
2Cases cited308 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Udall v. TallmanSupreme Court of the United States · 1965
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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