Legal Opinion
Hamilton v. Kentucky & I. Terminal R.
Court of Appeals for the Sixth Circuit
Decided May 8, 1923No. 3821PublishedCited by 27 opinions
1Opinion of the Court
KNAPPEN, Circuit Judge.
Defendant in error, which we shall call the Terminal Company, during the years 1915, 1916, and 1917, *21owned and operated a bridge across the Ohio river for railroad, street car, wagon, and foot purposes, between Louisville, Ky., and- New Albany, Ind. By section II A (1) of the Revenue Act of October 3, 1913 (38 Stat. .114, 166), the Terminal Company was liable to a tax of 1 per cent, upon its “entire net income arising or accruing from all sources” during the year 1915; by title 1, part II, § 10, of the Revenue Act of September 8, 1916, (39 Stat. 756, 765 [Comp. St. §…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. PhellisSupreme Court of the United States · 1921
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Birmingham Terminal Co. v. CommissionerUnited States Tax Court · 1951
- Reynolds v. McMurrayCourt of Appeals for the Tenth Circuit · 1932
- United States v. Western Union Telegraph Co.Court of Appeals for the Second Circuit · 1931
- United States v. Maryland Jockey Club of Baltimore CityCourt of Appeals for the Fourth Circuit · 1954
22 more not listed; retrieve them via the Exa API.