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
CONTENTS
Page
Headnote . 499 Opinion (Introduction) . 505 General Findings of Fact . 506
I. Issue (i): Rapid Amortization of Freight Cars Findings of Fact Opinion . 1Í5 ^ H H CO LO lO lO
II. Issues (hh) and (9): Recovery Upon Merger of Previously Deducted Amounts . 548 Findings of Fact . 549 Opinion . 557
Issue (kk): Deduction of Timber Expenses Findings of Fact . Opinion . ÜI ÜI OI Oi 0$ HH HH HH
Page
IV. Issues (w) and (x): Deductions Involving Houston Depot . 586 Findings of Fact . 587 Opinion . 594
V. Issue (rr): Deductions Incident to Relocation Projects . 605 Findings of Fact . 605 Opinion . 612
2Cases cited306 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
301 more not listed; retrieve them via the Exa API.
3Cited by165 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Waddell v. CommissionerUnited States Tax Court · 1986
- Woods v. CommissionerUnited States Tax Court · 1989
- Stark v. CommissionerUnited States Tax Court · 1986
- Wildman v. CommissionerUnited States Tax Court · 1982
160 more not listed; retrieve them via the Exa API.