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Legal Opinion

Piedmont & N. Ry. Co. v. Query

District Court, E.D. South Carolina

Decided February 2, 1932PublishedCited by 8 opinions

1Opinion of the Court

PARKER, Circuit Judge.

This is a suit instituted by the Piedmont & Northern Railway Company against the members of the South Carolina tax commission to enjoin the enforcement of an assessment of additional income taxes for the years 1926, 1927, 1928, and 1929, amounting in all to $35,426.21, against the railway company. Complainant is a South Carolina corporation. It owns two entirely disconnected lines of railroad, one entirely in South Carolina extending from Spartanburg to Greenwood, a distance of 101 miles; and the other entirely in North Carolina extending from Charlotte to Gastonia, a…

2Cases cited11 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
  3. Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
  4. Oklahoma Natural Gas Co. v. RussellSupreme Court of the United States · 1923
  5. Wallace v. HinesSupreme Court of the United States · 1920

6 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Pacific Fruit Express Co. v. McColganCalifornia Court of Appeal · 1944
  2. Northern Pac. Ry. Co. v. BakerDistrict Court, W.D. Washington · 1933
  3. Standard Oil Co. v. FoxDistrict Court, S.D. West Virginia · 1934
  4. Filburn v. HelkeDistrict Court, S.D. Ohio · 1942
  5. Eichholz v. HargusDistrict Court, W.D. Missouri · 1938

3 more not listed; retrieve them via the Exa API.

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