Legal Opinion
Denver & Rio Grande Western Railroad Company v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 27, 1960No. 6271_1PublishedCited by 67 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
These are petitions to review decisions of the Tax Court 1 affirming actions of the Commissioner in assessing deficiencies against the petitioning railroad, 2 a common carrier by rail operating principally in the states of Colorado and Utah. Case No. 6270 involves deficiencies for the years 1951 and 1952 in the amounts of $32,191.99 and $102,325.05, respective ly. Case No. 6271 concerns a deficiency for the year 1953 in the amount of $232,-451.56.
The first issue is whether the taxpayer is entitled to deduct in each of the years the amount of local benefit taxes…
2Cases cited11 opinions
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Milheim v. Moffat Tunnel Improvement DistrictSupreme Court of the United States · 1924
6 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Millsap v. CommissionerUnited States Tax Court · 1966
- County of Fresno v. MalmstromCalifornia Court of Appeal · 1979
- Jefferson v. CommissionerUnited States Tax Court · 1968
- Andrew v. CommissionerUnited States Tax Court · 1970
- Denver & Rio Grande Western Railroad v. United StatesUnited States Court of Claims · 1974
62 more not listed; retrieve them via the Exa API.