Legal Opinion
Great Northern Railway Co. v. Commissioner
United States Board of Tax Appeals
Decided September 22, 1927No. Docket Nos. 8433, 11850PublishedCited by 49 opinions
1Opinion of the Court
*260OPINION.
Smith:
The points in issue will be discussed in the order of the. findings of fact.
1. Tramportation for Investment-Or. — In its original income-tax return for 1917 the petitioner claimed a deduction from gross income for ordinary and necessary expenses of $59,403,357.05. It filed an amended return for that year in which it increased the deduction for expenses by the amount of $6,307.30, representing the refunds made under the Minnesota rate case decision, making the amount claimed $59,409,664.35. Included in this amount was $422,677.80 which stood upon its books as a credit to the…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. LudeySupreme Court of the United States · 1927
- United States v. PhellisSupreme Court of the United States · 1921
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Southern Natural Gas Company v. The United StatesUnited States Court of Claims · 1969
- Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Security First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1933
- Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, IncCourt of Appeals for the Third Circuit · 1954
- Brooks v. CommissionerUnited States Tax Court · 1968
44 more not listed; retrieve them via the Exa API.