Southern Pac. R. v. Muenter
Court of Appeals for the Ninth Circuit
In Error to the District Court of the United States for the Second Division of the Northern District of California; William C. Van Fleet, Judge. Action by the Southern Pacific Railroad Company against August E. Muenter, formerly Collector of Internal Revenue, First District of California, and Justus Wardell, present Collector. Judgment for defendants, and plaintiff brings error.
1Opinion of the Court
GIEBERT, Circuit Judge.
The court below sustained a demurrer to the complaint brought by the plaintiff in error to recover certain items of corporation income tax paid under protest upon its net income for the years 1909, 1910, and 1911. The complaint alleged that during the years 1906, 1907, and 1908 the plaintiff in error borrowed various sums of money, and as security therefor issued and sold interest-bearing bonds, each of the par value of $1,000, drawing interest at 4 per cent, -per annum, and maturing on the 1st day of January, 1955, which bonds it was necessary to sell at a discount.…
2Cases cited3 opinions
- Baldwin Locomotive Works v. McCoachCourt of Appeals for the Third Circuit · 1915
- Baldwin Locomotive Works v. McCoachDistrict Court, E.D. Pennsylvania · 1914
- Mitchell Bros. v. DoyleDistrict Court, W.D. Michigan · 1915
3Cited by26 opinions
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
- Reynolds Cattle Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Rice v. CommissionerCourt of Appeals for the First Circuit · 1931
- Loíza Sugar Co. v. GallardoSupreme Court of Puerto Rico · 1933
21 more not listed; retrieve them via the Exa API.