Legal Opinion
Tait v. Western Maryland Ry. Co.
Court of Appeals for the Fourth Circuit
Decided January 10, 1933No. 3367PublishedCited by 15 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This case renews the controversy that was before this court in Western Maryland Railway Co. v. Commissioner of Internal Revenue (C. C. A.) 33 F.(2d) 695, upon a petition to review a decision of the Board of Tax Appeals with regard to the income tax liability of the railway company for the years 1918 and 1919. The Board had denied the right of the railway company to deduct from its gross income for these years an amortized portion of a discount of $3,638,451.67, at which bonds in the amount of $46,633,000, that the railway company was bound to pay, had been previously…
2Cases cited14 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. MoserSupreme Court of the United States · 1924
- Gunter v. Atlantic Coast Line RailroadSupreme Court of the United States · 1906
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Washington Suburban Sanitary Commission v. TKU AssociatesCourt of Appeals of Maryland · 1977
- Saco-Lowell Shops v. ReynoldsCourt of Appeals for the Fourth Circuit · 1944
- Pelham Hall Co. v. HassettCourt of Appeals for the First Circuit · 1945
- Pelham Hall Co. v. CarneyDistrict Court, D. Massachusetts · 1939
10 more not listed; retrieve them via the Exa API.