Legal Opinion
New York, C. & ST. L. R. R. v. Helvering
District Court, District of Columbia
Decided June 4, 1934No. Nos. 6155, 6156PublishedCited by 8 opinions
1Opinion of the Court
GRONER, Associate Justice.
Petitioner is a railroad company formed in 1923 by the consolidation, of five railroad companies, one of which was Lake Erie & Western Railroad Company, hereinafter referred to as Lake Erie. The case involves the tax liability of Lake Erie for the taxable year 1920. Petitioner admits liability for whatever tax may be found to be due by Lake Erie for the year in question.
The Board’s findings of fact cover 61 pages of the printed record, and the opinion -57 printed pages. Many of the items dealt with in the findings of fact and much of the discussion in the opinion we…
2Cases cited2 opinions
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Commissioner of Int. Rev. v. Norfolk Southern R. Co.Court of Appeals for the Fourth Circuit · 1933
3Cited by8 opinions
- Southern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- Cabin Creek Consol. Coal Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1943
- Kansas City Southern Ry. Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1935
- Ann Arbor R. v. CommissionerCourt of Appeals for the Sixth Circuit · 1938
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