Legal Opinion
Missouri Pacific Railroad Company v. United States
Court of Appeals for the Eighth Circuit
Decided May 27, 1969No. 19144_1PublishedCited by 9 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
This appeal involves the foreign tax credits to which the taxpayer is en titled to claim for income taxes paid to the Republic of Mexico for the years 1955 and 1956.
The taxpayer, Missouri Pacific Railroad Company, is a corporation organized under the laws of the State of Missouri, and is engaged in the business of operating as a common carrier by railroad in interstate commerce.
The taxpayer derives income from Mexican sources through the equipment interchange system. Freight cars owned by the taxpayer are delivered to the United States-Mexico border at interchange points…
2Cases cited13 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wells Fargo & Co. v. United StatesDistrict Court, D. Minnesota · 2010
- Nissho Iwai Am. Corp. v. CommissionerUnited States Tax Court · 1987
- Chicago, Burlington & Quincy Railroad v. United StatesUnited States Court of Claims · 1972
- Missouri Pacific Railroad v. United StatesUnited States Court of Claims · 1974
- Bankers Trust New York Corp. v. United StatesUnited States Court of Federal Claims · 1996
4 more not listed; retrieve them via the Exa API.