Baltimore & Ohio Southwestern Railroad v. Commonwealth
Court of Appeals of Kentucky
. 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
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- 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
- Commonwealth v. Southern Railway CompanyCourt of Appeals of Kentucky · 1921
- Putnam v. Producers' Live Stock Marketing Ass'nCourt of Appeals of Kentucky (pre-1976) · 1934
- City of Covington v. State Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1929
- Reeves v. Island Creek Fuel & Transportation Co.Court of Appeals of Kentucky · 1950
- 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.