Legal Opinion

Kansas City, St. L. & C. R. v. Commissioner of Internal Revenue

Court of Appeals for the Fourth Circuit

Decided November 12, 1942No. 4924PublishedCited by 1 opinion

1Opinion of the Court

DOBIE, Circuit Judge.

This appeal is a review of a decision of the United States Board of Tax Appeals (hereinafter called the Board) in a proceeding in which the Kansas City, St. Louis and Chicago Railroad Company (hereinafter called the Lessor) sought: (1) the allowance of a claim for refund for overpayment of income taxes for the year 1933 in the amount of $19,398.44, and (2) the reversal of the Commissioner of Internal Revenue’s determination of a deficiency in the Lessor’s income taxes for 1933 in the amount of $32,845.61.

The Board (1) disallowed the claim for refund, and (2) determined a…

2Cases cited9 opinions

Helvering v. National Grocery Co.Supreme Court of the United States · 1938
Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
United States v. Joliet & Chicago RailroadSupreme Court of the United States · 1942
Helvering v. KehoeSupreme Court of the United States · 1940
Helvering v. Edison Securities CorporationCourt of Appeals for the Fourth Circuit · 1935

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3Cited by1 opinion

Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963