Legal Opinion
Gulf, M. & N. R. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 11, 1936No. 8022PublishedCited by 11 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
The Gulf, Mobile & Northern Railroad Company petitioned the Board of Tax Appeals for a redetermination of a deficiency assessment made by the Commissioner of Internal Revenue against said company for income taxes for the years 1928 and 1929. The Board sustained the Commissioner’s determination; overruled a motion for reconsideration; and the case comes here on petition of the railroad company for review of the Board’s decision. The two main questions presented by the petition are: (1) Whether the petitioner, as iessor of certain railroad track material, is entitled to…
2Cases cited16 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Burnet v. HoustonSupreme Court of the United States · 1931
- Jones v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- St. Paul Union Depot Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1941
- Alaska Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1944
- Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Cherry-Burrell Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Hibernia National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1984
6 more not listed; retrieve them via the Exa API.