Legal Opinion
Commissioner of Internal Revenue v. Southeastern Express Co.
Court of Appeals for the Fifth Circuit
Decided March 4, 1932No. 6399PublishedCited by 16 opinions
1Opinion of the Court
BRYAN, Circuit Judge.
During the World War all railway express companies in the United States were consolidated, and after the consolidation the American Railway Express Company was the only one in the country until May 1, 1921, when the Southeastern Express Company began to do business over what is called the Southern Railway System located principally in territory south of the Ohio and Potomac rivers and east of the Mississippi, although it also operated over an electric railway line from Washington to Baltimore, and over the line of the Maryland & Pennsylvania Railway Company from Baltimore…
2Cases cited4 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
3Cited by16 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Jamaica Water Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- London-Butte Gold M. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1940
- Farrell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- Commissioner of Internal Rev. v. John Thatcher & SonCourt of Appeals for the Second Circuit · 1935
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