Union Pac. R.R. v. Commissioner
United States Board of Tax Appeals
Petitioner, a steam railroad corporation, and two other steam railroad corporations were operated independently and not physically connected or merged. Held, the three corporations were not affiliated in 1917 under section 1331, Revenue Act of 1921.
1Opinion of the Court
UNION PACIFIC RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Union Pac. R.R. v. Commissioner
Docket No. 24449.
United States Board of Tax Appeals
17 B.T.A. 793; 1929 BTA LEXIS 2239;
October 8, 1929, Promulgated
Petitioner, a steam railroad corporation, and two other steam railroad corporations were operated independently and not physically connected or merged. Held, the three corporations were not affiliated in 1917 under section 1331, Revenue Act of 1921.
Henry W. Clark, Esq., and Harry J. Gerrity, Esq., for the petitioner.
Maxwell E. McDowell, Esq., and B. M. Coon, Esq.,…
2Cases cited3 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Ohio & Big Sandy Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Union Pac. R.R. v. CommissionerUnited States Board of Tax Appeals · 1929