Legal Opinion
United States v. Mahoning Coal RR Co.
Court of Appeals for the Sixth Circuit
Decided July 8, 1931No. 5765-5768PublishedCited by 11 opinions
1Opinion of the Court
DENISON, Circuit Judge.
These four eases involve the liability of the Mahoning Company for income taxes during the years 1917, 1918, 1919, and 1929, the most substantial question being whether the Mahoning Company and the New York Central Railroad, or its subsidiary, the Lake Shore, were affiliated corporations within the meaning of section 249 (b) of the Revenue Act of 1918 (49 Stat. 1982) and section 1331 of the Act of 1921 (26 USCA § 1967).
In case 5765', it appears that the Mahoning Company, having paid this tax for the calendar year 1918, thereafter and on March 7,1924, filed its claim for…
2Cases cited8 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. MichelSupreme Court of the United States · 1931
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Brainard v. N.Y.C.R.R. Co.New York Court of Appeals · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Ruben v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Bergan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Canaday v. GuitteauCourt of Appeals for the Sixth Circuit · 1936
- Mulqueen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
6 more not listed; retrieve them via the Exa API.