Legal Opinion
Northwestern Telegraph Co. v. Western Union Telegraph Co.
New York Supreme Court
Decided January 6, 1949PublishedCited by 4 opinions
1Opinion of the CourtHofstadter, J.
In this action there is presented again the vexed question whether the Western Union Telegraph Company (referred to throughout as Western ■ Union), as lessee under a long term lease by which it absorbed into its system the telegraph lines and business of another telegraph company, in this instance Northwestern Telegraph Company (referred to as Northwestern in this opinion), is liable for United States income taxes imposed on the lessor in respect of the rental paid by Western Union directly to the stockholders of Northwestern.
Northwestern owned and operated telegraph Unes in various western…
2Cases cited10 opinions
- Marcus v. Village of MamaroneckNew York Court of Appeals · 1940
- Boardman v. Lake Shore & Michigan Southern Railway Co.New York Court of Appeals · 1881
- Brainard v. N.Y.C.R.R. Co.New York Court of Appeals · 1926
- Commissioner of Internal Rev. v. Western Union Tel. Co.Court of Appeals for the Second Circuit · 1944
- Johnson v. Western Union Telegraph Co.New York Court of Appeals · 1944
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3Cited by4 opinions
- Northwestern Telegraph Co. v. Western Union Telegraph Co.New York Supreme Court · 1950
- Fiorile v. Goldman, New York County Courts1960
- Northwestern Telegraph Co. v. Western Union Telegraph Co.Appellate Division of the Supreme Court of the State of New York · 1949
- Thomas v. ThomasCourt of Appeals of Maryland · 1952