Legal Opinion
Commissioner of Internal Revenue v. Union Pac. R. Co
Court of Appeals for the Second Circuit
Decided May 7, 1951No. 221-227, Dockets 21907-21913PublishedCited by 23 opinions
1Opinion of the Court
L. HAND, Chief Judge.
This appeal concerns the deductions-, from income taxes taken by the Union Pacific Railroad during four years; there are six other appeals affecting that road and four affiliated roads, but, since all turn on the same questions, we shall discuss this one alone. Those questions are (1) whether the road, to which the Interstate Commerce Commission had until 1942 given-leave to keep its books on a “Retirement Accounting” system, in computing deductions for depreciation, was obliged to conform to § 113(b)(1)(C) of the Internal' Revenue Code;1 and (2) whether the Tax; Court…
2Cases cited10 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. HutchesonSupreme Court of the United States · 1941
- Markham v. CabellSupreme Court of the United States · 1946
- United States v. N. E. Rosenblum Truck Lines, Inc.Supreme Court of the United States · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Chicago & N. W. R. Co. v. CommissionerUnited States Tax Court · 1958
- Boston & M.R.R. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Chesapeake & O. R. Co. v. CommissionerUnited States Tax Court · 1975
18 more not listed; retrieve them via the Exa API.