Legal Opinion
United States v. Northern Railroad
Court of Appeals for the First Circuit
Decided July 29, 1964No. 6257_1PublishedCited by 5 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
Plaintiff-appellee, Northern Railroad, brought this action in the District Court of the United States for the District of Massachusetts for the recovery of income taxes and interest thereon allegedly illegally assessed and collected. Judgment was rendered on October 18, 1963 against the defendant-appellant, United States of America, in the amount of $156,161.57 plus interest thereon at 6% from May 24, 1957.
The facts have been stipulated. Ap-pellee is a railroad corporation organized under the laws of New Hampshire in 1844. Prior to 1899 Northern acquired all of the…
2Cases cited13 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Trinco Industries, Inc. v. CommissionerUnited States Tax Court · 1954
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Cromwell Corp. v. CommissionerUnited States Tax Court · 1964
- Western Maryland Railway Co. v. United StatesDistrict Court, D. Maryland · 1968
- Nibur Building Corporation, and Its Wholly Owned Subsidiary, Ralston Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Coast Quality Construction Corp. & Subsidiaries v. United StatesDistrict Court, E.D. Louisiana · 1971
- Cromwell Corp. v. CommissionerUnited States Tax Court · 1964