Legal Opinion
Helvering v. St. Louis Southwestern Ry. Co.
Court of Appeals for the Eighth Circuit
Decided August 17, 1933No. 9641, 9645PublishedCited by 12 opinions
1Opinion of the Court
STONE, Circuit Judge.
No. 9641 is a petition by the Commissioner to review a determination by the Board of Tax Appeals that the sum of $21,461,397.-, 23, representing a part of compensation to respondent during federal control, should be allocated to the years 1918, 1919, and the', first two months of 1920, instead of being re-J garded as income for the year 1923. Case No. 9645 is a petition for review by the railway company from a companion decision ftl locating $192,967.54, representing rental interest on betterments and additions. The purpose of this petition of the company is purely…
2Cases cited19 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Bauer Bros. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- The Cappel House Furnishing Company v. United StatesCourt of Appeals for the Sixth Circuit · 1957
- Boston Elevated Railway Co. v. CommissionerUnited States Tax Court · 1951
- New York Cent. R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- Southern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
7 more not listed; retrieve them via the Exa API.