Washington R. & E. Co. v. Commissioner
United States Board of Tax Appeals
Petitioner, through a subsidiary, operates as a public utility in the District of Columbia, and in 1928 owned certain property located in what is now known as the "Government Triangle" the use of which was necessary in such business. In that year an Act of Congress provided for the acquisition of such property by the Federal Government by condemnation or otherwise.
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Petitioner, through a subsidiary, operates as a public utility in the District of Columbia, and in 1928 owned certain property located in what is now known as the "Government Triangle" the use of which was necessary in such business. In that year an Act of Congress provided for the acquisition of such property by the Federal Government by condemnation or otherwise. In anticipation of such acquistion and in order to carry on its operations without interruption, petitioner made certain expenditures in the purchase of property and construction of buildings, machines, and equipment prior to the…
1Opinion of the Court
WASHINGTON RAILWAY & ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Washington R. & E. Co. v. Commissioner
Docket No. 92435.
United States Board of Tax Appeals
40 B.T.A. 1249; 1939 BTA LEXIS 737;
December 22, 1939, Promulgated
Petitioner, through a subsidiary, operates as a public utility in the District of Columbia, and in 1928 owned certain property located in what is now known as the "Government Triangle" the use of which was necessary in such business. In that year an Act of Congress provided for the acquisition of such property by the Federal Government by…
2Cases cited11 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Helvering v. BlissSupreme Court of the United States · 1934
- Klein v. Board of Tax Supervisors of Jefferson Cty.Supreme Court of the United States · 1930
- United States v. PleasantsSupreme Court of the United States · 1939
- Buckhardt v. CommissionerUnited States Board of Tax Appeals · 1935
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