Legal Opinion
United States v. Chicago, Burlington & Quincy Railroad
Supreme Court of the United States
Decided June 4, 1973No. 72-90PublishedCited by 79 opinions
1Opinion of the CourtJustice Blackmun
The issue in this federal income tax case is whether the respondent, Chicago, Burlington & Quincy Railroad Company (CB&Q), an interstate common carrier railroad, may depreciate the cost of certain facilities paid for prior to June 22, 1954, not by it or by its shareholders, but from public funds.
Starting about 1930, CB&Q entered into a series of contracts with various Midwestern States. By these agreements the States were to fund some or all of the costs of construction of specified improvements, and the railroad apparently was to bear, at least in part, the costs of maintenance and…
2Cases cited17 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Weiss v. WeinerSupreme Court of the United States · 1929
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
12 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Centex Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
74 more not listed; retrieve them via the Exa API.