United Motor Coach Co. v. Commissioner
United States Tax Court
Petitioner, a common carrier by motor coach under jurisdiction of the Illinois Commerce Commission, operated certain lines in an outlying district in Chicago. During the base period it sustained losses in revenue by reason of an order by the commission directing another motor carrier to operate on two lines serviced by petitioner.
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Petitioner, a common carrier by motor coach under jurisdiction of the Illinois Commerce Commission, operated certain lines in an outlying district in Chicago. During the base period it sustained losses in revenue by reason of an order by the commission directing another motor carrier to operate on two lines serviced by petitioner. Petitioner did not, and could not without authority of the commission, replace the business and revenue lost by such competition by altering the nature of its business or extending its service on other routes. Petitioner's claim for refund under section 722,…
1Opinion of the Court
OPINION.
Kern, Judge:
On August 28, 1953, respondent filed a motion for judgment on the pleadings on the ground that the facts stated in the petition are insufficient at law to establish petitioner’s right to relief under Internal Revenue Code section 722. The motion for judgment was accompanied by a memorandum of authorities, hearing was duly had upon the motion, and the respective parties have submitted their briefs.
An amended petition was filed by petitioner prior to the hearing and on September 11, 1953, which respondent contends is subject to the same infirmities as the original petition.
Pe…
2Cases cited4 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Pelton & Crane Co. v. CommissionerUnited States Tax Court · 1953
- Commerce Commission v. Chicago Railways Co.Illinois Supreme Court · 1936
3Cited by11 opinions
- Russell v. CommissionerUnited States Tax Court · 1973
- Burford-Toothaker Tractor Company, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Baker v. CommissionerUnited States Tax Court · 1954
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1969
- United States Steel Corp. v. United StatesDistrict Court, S.D. New York · 1969
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