Kansas City S. Ry. v. Commissioner
United States Board of Tax Appeals
1. The amounts paid the petitioner under section 209 of the Transportation Act of 1920 held to be income within the meaning of the Constitution and taxable to it in 1920. 2. Compensation for the use of the petitioner's property during the period of Federal control allocated in conformity with decisions in Old Dominion Steamship Co.,16 B.T.A. 264; Kansas City Southern Railway Co. et al.,16 B.T.A. 665. 3. Materials and supplies received from the Director General of Railroads…
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1. The amounts paid the petitioner under section 209 of the Transportation Act of 1920 held to be income within the meaning of the Constitution and taxable to it in 1920. 2. Compensation for the use of the petitioner's property during the period of Federal control allocated in conformity with decisions in Old Dominion Steamship Co.,16 B.T.A. 264; Kansas City Southern Railway Co. et al.,16 B.T.A. 665. 3. Materials and supplies received from the Director General of Railroads on March 1, 1920, should be charged into costs of maintenance at the book value of materials and supplies of the same…
1Opinion of the Court
THE KANSAS CITY SOUTHERN RAILWAY COMPANY AND AFFILIATED COMPANIES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kansas City S. Ry. v. Commissioner
Docket Nos. 22668, 35527-35531.
United States Board of Tax Appeals
22 B.T.A. 949; 1931 BTA LEXIS 2038;
March 30, 1931, Promulgated
1. The amounts paid the petitioner under section 209 of the Transportation Act of 1920 held to be income within the meaning of the Constitution and taxable to it in 1920.
2. Compensation for the use of the petitioner's property during the period of Federal control allocated in conformity with decisions in Old…
2Cases cited40 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Tyler v. United StatesSupreme Court of the United States · 1930
- Weiss v. WeinerSupreme Court of the United States · 1929
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