Rensselaer & S. R. v. Irwin
District Court, N.D. New York
At Law. Complaint by the Rensselaer & Saratoga Railroad Company against Roscoe Irwin, United States Collector of Internal Revenue, Fourteenth District, State of New York. On demurrer to the complaint, on the ground that it did riot allege facts sufficient to constitute a cause of action.
1Opinion of the Court
RAY, District Judge.
The plaintiff is a railroad corporation, which owned and operated a railroad in’ the state of New York, and which leased and operated other railroad lines all in the Fourteenth internal revenue district. The defendant is the collector of United States internal revenue, for said district. The capital stock of the plaintiff is $10,000,000, of which $9,200,000 is outstanding in the hands of the owners thereof. Its bonded and other indebtedness is $2,000,000.
[ 1 ] In 1913 the plaintiff was notified it was to make a return of annual net income for 1913, under the Act of…
2Cases cited1 opinion
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
3Cited by21 opinions
- Blalock v. Georgia Ry. & Electric Co.Court of Appeals for the Fifth Circuit · 1917
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Le Blanc v. CommissionerUnited States Board of Tax Appeals · 1927
- Rogers v. CommissionerUnited States Tax Court · 1948
- Massey v. LedererDistrict Court, E.D. Pennsylvania · 1921
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