Legal Opinion

Baltimore & Ohio Southwestern Railroad v. Commonwealth

Court of Appeals of Kentucky

Decided November 8, 1917PublishedCited by 12 opinions

. Appeal from Jefferson Circuit Court (Chancery Branch, First Division).

1Opinion of the Court

Opinion of the Court by

Judge Carroll

— Reversing.

This suit was brought in the name,of the Commonwealth by a revenue agent to have assessed as omitted property for the years 1905 to 1913, inclusive, the in*568tangible property, commonly called the franchise, and the tangible property consisting of office furniture and rolling stock of the Baltimore & Ohio Southwestern R. R. Co.

Upon hearing the case the lower court fixed the valué of the omitted tangible personal property, consisting of office furniture, at $700, and the value of the omitted rolling stock at $85,583, or a total of $86,283, for. each…

2Cases cited40 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  3. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  4. Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
  5. St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914

35 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. Commonwealth v. Southern Railway CompanyCourt of Appeals of Kentucky · 1921
  2. Putnam v. Producers' Live Stock Marketing Ass'nCourt of Appeals of Kentucky (pre-1976) · 1934
  3. City of Covington v. State Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1929
  4. Reeves v. Island Creek Fuel & Transportation Co.Court of Appeals of Kentucky · 1950
  5. Commonwealth, By, Etc. v. Union Pacific R. Co.Court of Appeals of Kentucky (pre-1976) · 1926

7 more not listed; retrieve them via the Exa API.

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