Legal Opinion
Lehigh & Hudson River Ry. Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided December 16, 1929No. 131PublishedCited by 4 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The President seized the petitioner’s railway under his war powers on December 28,1917, and operated it by the Director General until its redelivery on March 1,1920. When seized, materials and supplies to the value of $336,000 were taken with it, which the Director General used at need in its operation. When he redelivered it on March 1,1920, he turned back supplies which had cost $223,000, of which it did not appear how many, if any, were the same as those originally taken, nor when, nor at what prices, he bought what he replaced. 'Upon his books in his account with…
2Cases cited5 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Tayloe v. T. & S. SandifordSupreme Court of the United States · 1822
- Jones v. United StatesSupreme Court of the United States · 1849
- American Code Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
3Cited by4 opinions
- S. S. Silberblatt, Inc., and the Travelers Indemnity Company v. United States of America, for the Use and Benefit of Lambert CorporationCourt of Appeals for the Fifth Circuit · 1965
- F. P. Baugh, Inc. v. Little Lake Lumber Co.District Court, N.D. California · 1960
- LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Chicago Junction Rys. & Union Stock Yards Co. v. United StatesUnited States Court of Claims · 1931