Legal Opinion
Western Maryland Ry. Co. v. Com'r of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 1, 1929No. 2837PublishedCited by 53 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition by the Western Maryland Railway Company to review a decision of the Board of Tax Appeals. The point involved is the right of the railway company to deduct in its income returns for the years 1918 and 1919 an amortized portion of the bond discount arising upon the sale of bonds by The Western Maryland Railway Company, its predecessor in the ownership of its railroad *696property. The Board of Tax Appeals based its denial of the deduction primarily upon the fact that a new corporation had been created as a result of the consolidation of The Western Maryland…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
7 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Lawrence v. CommissionerUnited States Tax Court · 1957
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- United States v. Midland-Ross Corp.Supreme Court of the United States · 1965
48 more not listed; retrieve them via the Exa API.