Houston Belt & Terminal Ry. Co. v. United States
Court of Appeals for the Fifth Circuit
In Error to the District Court of the United States for the Southern District of Texas; Waller T. Burns, Judge. Action by the United States against the Houston Belt & Terminal Railway Company. There was a judgment for the United States, and defendant brings error.
1Opinion of the Court
GRUBB, District Judge.
This is a writ of error to a judgment of the District Court of the United States for the Southern District of Texas in favor of the defendant in error, the United States, against the plaintiff in error for the amount of taxes claimed to have been due and unpaid under the corporation tax law of August 5, 1909 (36 Statutes at Barge, 11), for the years 1909, 1910, and 1911. The case was tried by stipulation before the District Judge without a jury, and the error relied on is that the evidence does not support the judgment rendered by him. The evidence was partly stipulated…
2Cases cited3 opinions
- Blalock v. Georgia Ry. & Electric Co.Court of Appeals for the Fifth Circuit · 1917
- Anderson v. Forty-Two Broadway Co.Supreme Court of the United States · 1915
- Boston Terminal Co. v. GillCourt of Appeals for the First Circuit · 1917
3Cited by57 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Hamilton v. Kentucky & I. Terminal R.Court of Appeals for the Sixth Circuit · 1923
- NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
- United States v. Maryland Jockey Club of Baltimore CityCourt of Appeals for the Fourth Circuit · 1954
- New Haven Securities Co. v. BitgoodCourt of Appeals for the Second Circuit · 1937
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