Legal Opinion
Mine Hill & Schuylkill Haven R. Co. v. Smith
Court of Appeals for the Third Circuit
Decided October 4, 1950No. 10171, 10172PublishedCited by 17 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
These are appeals from judgments f&r the defendant entered by the District Court in two actions brought by the Mine Hill & Schuylkill Haven Railroad Company (“taxpayer”) for the recovery of income taxes.
The cases involve a common question, but different tax years. They were consolidated for trial in the Court below and for argument in this Court.
The facts as stipulated and found by the District Court may be summarized as follows :
Taxpayer owns certain railroad lines in eastern Pennsylvania which are leased to the Reading Company under a 999 year lease entered into in…
2Cases cited7 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- Boehm v. CommissionerSupreme Court of the United States · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Chicago, Burlington & Quincy Railroad v. United StatesUnited States Court of Claims · 1972
- Boston & M.R.R. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Mid-State Products Co. v. CommissionerUnited States Tax Court · 1954
- C-O-Two Fire Equipment Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
12 more not listed; retrieve them via the Exa API.