Legal Opinion
United States v. South Georgia Ry. Co.
Court of Appeals for the Fifth Circuit
Decided November 10, 1939No. 9180PublishedCited by 60 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Brought to recover sums paid as income taxes for the calendar years, 1933-34, the claim of the suit was that payments made in those years, as dividends, to persons holding preferred stock certificates were in fact, payments of interest, and deductible as such. The District Judge agreeing with the claim, gave the tax payer judgment. The United States, here to complain of the judgment, insists; that paid as dividends, they were in fact and in law dividends; that the taxes were rightly collected; and that the ruling requiring their refund was wrong. A copy of one of the…
2Cases cited10 opinions
- Warren v. KingSupreme Court of the United States · 1883
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- Helvering v. Richmond, F. & P. R. Co.Court of Appeals for the Fourth Circuit · 1937
- Heller, Hirsch & Co. v. National Marine BankCourt of Appeals of Maryland · 1899
5 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- United States v. Title Guarantee & Trust Co.Court of Appeals for the Sixth Circuit · 1943
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
55 more not listed; retrieve them via the Exa API.