Legal Opinion
TUNNEL RR v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided September 9, 1932No. 8803-8806, 9194, 9257PublishedCited by 18 opinions
1Opinion of the Court
NORDBYE, District Judge.
These are six petitions to review decisions of the Board of Tax Appeals in six separate appeals to that Board from the decision of the Commissioner of Internal Revenue. The eases were consolidated for the purpose of hearing before the Board of Tax Appeals, and were decided in two opinions. The eases are here presented on separate records, but have been consolidated for the purpose of the appeal, so that the petitioners have filed one brief in support of all the petitions and respondent has filed one brief in opposition. .
The petitioners are the Tunnel Railroad of St.…
2Cases cited27 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. HoustonSupreme Court of the United States · 1931
- Weiss v. WeinerSupreme Court of the United States · 1929
- Reinecke v. SpaldingSupreme Court of the United States · 1930
22 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952
- Atlantic Coast Line R. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1936
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Helvering v. HamptonCourt of Appeals for the Ninth Circuit · 1935
13 more not listed; retrieve them via the Exa API.