Camden & B. C. R. Co. v. Commissioner
United States Board of Tax Appeals
The amount of income tax borne by the Director General of Railroads under the Federal Control Act did not constitute income to the taxpayer. Following Appeal of New York, Ontario & Western Ry. Co.,1 B.T.A. 1172.
1Opinion of the Court
APPEAL OF CAMDEN & BURLINGTON COUNTY RAILWAY CO.
Camden & B. C. R. Co. v. Commissioner
Docket No. 4991.
United States Board of Tax Appeals
3 B.T.A. 602; 1926 BTA LEXIS 2611;
February 8, 1926, Decided Submitted October 26, 1925.
The amount of income tax borne by the Director General of Railroads under the Federal Control Act did not constitute income to the taxpayer. Following Appeal of New York, Ontario & Western Ry. Co.,1 B.T.A. 1172.
Percy S. Crewe, Esq., for the Commissioner.
MARQUETTE
Before MARQUETTE, MORRIS, GREEN, and LOVE.
This appeal results from the Commissioner's inclusion in the taxpayer's…
2Cases cited2 opinions
- New York, O. & W. R. Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Appeal of Camden & Burlington County Railway Co.United States Board of Tax Appeals · 1926