Legal Opinion
United States v. New York, N. H. & H. R.
District Court, D. Connecticut
Decided May 17, 1919PublishedCited by 3 opinions
Action by the United States against the New York, New Haven & Hartford Railroad Company.
1Opinion of the Court
THOMAS, District Judge.
In this suit the government seeks to recover from the defendant additional excise taxes for the taxable years ending December 31, 1909, 1910, 1911, and 1912 under and by virtue of the provisions of section 38 of the act of Congress approved August 5, 1909 (36 S'tat. 112), and so far as is here pertinent section 38 provides:
*332“That every corporation * * * organized for profit and having a capital stock represented by shares, * * * shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation . * * * equivalent…
2Cases cited11 opinions
- Willis v. MabonSupreme Court of Minnesota · 1892
- Houston Belt & Terminal Ry. Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1918
- Smith v. DanaSupreme Court of Connecticut · 1905
- Anderson v. Forty-Two Broadway Co.Supreme Court of the United States · 1915
- Armstrong v. Union Trust & Savings BankCourt of Appeals for the Ninth Circuit · 1918
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Boston & M. R. R. v. United StatesCourt of Appeals for the First Circuit · 1920
- New York, N. H. & H. R. v. United StatesCourt of Appeals for the Second Circuit · 1920
- Frederick v. AllingSupreme Court of Connecticut · 1934