Legal Opinion
New London Northern R. v. Smith
Court of Appeals for the Second Circuit
Decided March 2, 1944No. 56PublishedCited by 3 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an action brought by the plaintiff, New London Northern Railroad Company, against the Collector of Internal Revenue, to recover $1,871, representing capital stock taxes paid for the taxable year ending June 30, 1936, together with interest thereon from July 1, 1930, under Section 105 of the Revenue Act of 1935, as amended by Section 401 of the Revenue Act of 1936.
The plaintiff filed a capital stock tax return with the Commissioner of Internal Revenue for the year ending June 30, 1936, in which it claimed an exemption from such a tax on the ground that…
2Cases cited6 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Magruder v. Washington, Baltimore & Annapolis Realty Corp.Supreme Court of the United States · 1942
- Argonaut Consolidated Mining Co. v. AndersonCourt of Appeals for the Second Circuit · 1931
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3Cited by3 opinions
- Hirsch Improvement Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1944
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- 233-5 West 125th Street Corp. v. HoeyDistrict Court, S.D. New York · 1947