Blalock v. Georgia Ry. & Electric Co.
Court of Appeals for the Fifth Circuit
In Error to the District Court of the United States for the Northern District of Georgia; William T. Newman, Judge. Action by the Georgia Railway & Electric Company against A. O. Blalock, Collector of Internal Revenue for the District of Georgia. There was a judgment for plaintiff, and defendant brings error.
1Opinion of the Court
WALKER, Circuit Judge.
[1] The defendant in error, a corporation organized for profit, by carrying on or doing business in Georgia in the year 1912, subjected itself to liability to pay the tax provided for by the Corporation Tax Act of 1909, “equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year.” Blalock v. Georgia Railway & Electric Co., 228 Fed. 296, 142 C. C. A. 588, Ann. Cas. 1917A, 679, Comp. Stat. 1913, § 6300 et seq.
[2] The pending writ of error presents for review rulings of the trial court to the…
2Cases cited3 opinions
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
- Rensselaer & S. R. v. IrwinDistrict Court, N.D. New York · 1917
- Blalock v. Georgia Ry. & Electric Co.Court of Appeals for the Fifth Circuit · 1915
3Cited by50 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Houston Belt & Terminal Ry. Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1918
- Reynolds v. McMurrayCourt of Appeals for the Tenth Circuit · 1932
- Gold & Stock Telegraph Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Western Union Tel. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
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