Legal Opinion
Consolidated Freight Lines v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided February 16, 1939No. 8902PublishedCited by 20 opinions
1Opinion of the Court
HANEY, Circuit Judge.
The question presented is whether or not a deduction from gross income may be taken for an alleged loss of a monopoly in the field of transportation for hire. The Board approved the disallowance of the loss by respondent.
In 1921 the State of Washington began to regulate motor carriers operating for the transportation of persons and property for compensation between fixed termini or over a regular route in that state. Regulation was effected by issuing or withholding certificates of public convenience and necessity. Issuance of such certificates to carriers operating on…
2Cases cited2 opinions
- Second Employers'liability CasesSupreme Court of the United States · 1912
- New York Central Railroad Company v. WhiteSupreme Court of the United States · 1916
3Cited by20 opinions
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- Dunn v. CommissionerUnited States Tax Court · 1964
- Reporter Pub. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
- Beatty v. CommissionerUnited States Tax Court · 1966
- CRST, Inc. v. CommissionerUnited States Tax Court · 1989
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