Delaware, L. & W. R. Co. v. Bowers

The decision in Hellmich v. Missouri Pacific R., 47 S. Ct. 395, 71 L. Ed.-, decided by the Supreme Court February 21, 1927, construed sections 500, 501 (2), of the Revenue Act of 1918 and the Revenue Act of 1921 (Comp. St. §§ 6309%a, 6309%b), and held that article 11 of the Treasury Regulation No. 57 was properly promulgated by the Treasury Department. The court held that charges for telegraph service paid for by transportation service by the railroad company were taxable under section 500, and the Treasury Regulation No. 57 was proper to carry out the terms of the statute with reference to…