Legal Opinion
Gold & Stock Telegraph Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 11, 1936No. 135PublishedCited by 22 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The taxpayer, Gold & Stock Telegraph Company, on January 1, 1882, leased its entire property to the Western Union Telegraph Company. Western Union agreed to pay an annual rental of $300,000 payable quarterly, being a sum equal to 6 per cent, per annum on the taxpayer’s capital stock. The taxpayer authorized and requested Western Union to pay the rental by pro rata distributions to the several stockholders of the taxpayer as they appeared on the hooks at the time of payment and agreed to accept such distributions in full satisfaction of the rental. There was…
2Cases cited15 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Brewster v. GageSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Burnet v. WellsSupreme Court of the United States · 1933
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Tbk Partners, Ltd. v. Western Union Corporation, Frances D. Spier, Objectors-AppellantsCourt of Appeals for the Second Circuit · 1982
- United States v. Joliet & Chicago RailroadSupreme Court of the United States · 1942
- United States v. Warren R. Co.Court of Appeals for the Second Circuit · 1942
- Commissioner of Internal Rev. v. Western Union Tel. Co.Court of Appeals for the Second Circuit · 1944
- Johnson v. Western Union Telegraph Co.New York Court of Appeals · 1944
17 more not listed; retrieve them via the Exa API.