Seatrain Lines v. Commissioner
United States Board of Tax Appeals
The tax imposed by article XV of the Cuban Law of July 6, 1928, amending Military Order No. 463 of 1900, on gross income obtained for freight and passengers shipped in national ports of Cuba, is an income tax and may be claimed as a credit under section 131(a)(1) of the Revenue Act of 1936.
1Opinion of the Court
OPINION.
Van Fossan :
The Commissioner determined a deficiency of $834.30 in the petitioner’s income tax for the year 1936. The petitioner claims an overpayment of $11,117.51 for that year.
The sole issue is whether or not the petitioner is entitled to a credit under section 131 (a) (1) of the Revenue Act of 1936 for a tax of 3 percent of the gross income obtained for freight and passenger transportation, paid under Cuban law.
The facts were stipulated and we adopt them as our findings of fact. Based on such stipulation and the translations of Cuban law attached thereto, the facts material to the…
2Cases cited2 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
3Cited by7 opinions
- Commissioner of Internal Revenue v. The American Metal Co., Limited, the American Metal Co., Limited v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- New York & H. Rosario Min. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1948
- Bank of America National Trust & Savings Ass'n v. United StatesUnited States Court of Claims · 1972
- Bank of Am. Trust & Sav. Ass'n v. CommissionerUnited States Tax Court · 1974
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