Legal Opinion
Boston Elevated Ry. Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 4, 1942No. 3780PublishedCited by 5 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
During the years 1933-1937 the Commonwealth of Massachusetts paid certain sums to the Boston Elevated Railway Company, petitioner herein, to make up deficiencies in operating revenue. The Elevated Company did not report these sums as part of its gross income in its federal income tax returns for the years in question. The Board of Tax Appeals, in its decisions now under review, held that these sums should have been so included, and redetermined deficiencies accordingly. We think that these decisions were right.
Since July 1, 1918, petitioner had been managed and…
2Cases cited5 opinions
- Helvering v. PowersSupreme Court of the United States · 1934
- Texas & Pacific Ry. Co. v. United StatesSupreme Court of the United States · 1932
- City of Boston v. JacksonSupreme Court of the United States · 1922
- McKnight v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Island Petroleum Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1932
3Cited by5 opinions
- Commissioner of Internal Revenue v. Boston Elevated Ry. CoCourt of Appeals for the First Circuit · 1952
- Old Colony Trust Associates v. HassettCourt of Appeals for the First Circuit · 1945
- Boston Elevated Railway Co. v. CommissionerUnited States Tax Court · 1951
- Boston E. R. Co. v. CommissionerUnited States Tax Court · 1951
- Boston E. R. Co. v. CommissionerUnited States Tax Court · 1951