Southern Pac. Co. v. Lowe
District Court, S.D. New York
At Law. Action by the Southern Pacific Company against John Z. Lowe, Jr., as United States' Collector of Internal Revenue for the Second District of New York.
1Opinion of the Court
MANTON, District Judge.
The plaintiff has instituted this action alleging two causes of action, seeking to recover in the first $131,563.80 and in the second $183,882.64, taxes paid under the income tax law. By stipulation between the parties only the second cause of action was litigated, the first cause to await the outcome of the trial of the second.
This income tax was assessed against dividends received by the plaintiff during the first six months of 1914. During this period, the Central Pacific Railway Company, whose entire corporate stock was held by the plaintiff, paid to the plaintiff…
2Cases cited17 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Gibbons v. MahonSupreme Court of the United States · 1890
- Stanton v. Baltic Mining Co.Supreme Court of the United States · 1916
- Humphreys v. McKissockSupreme Court of the United States · 1891
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3Cited by6 opinions
- Liberty Light & Power Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Meischke-Smith v. WardellCourt of Appeals for the Ninth Circuit · 1923
- Malley v. Walter Baker & Co.Court of Appeals for the First Circuit · 1922
- Lewellyn v. Gulf Oil Corp.Court of Appeals for the Third Circuit · 1917
- Towne v. EisnerDistrict Court, S.D. New York · 1917
1 more not listed; retrieve them via the Exa API.