Legal Opinion
Joliet & C. R. Co. v. United States
Court of Appeals for the Seventh Circuit
Decided March 10, 1941No. 7458PublishedCited by 6 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This is an appeal from a judgment, entered May 13, 1940, disallowing a claim to recover income taxes paid for the years 1931 to 1934, inclusive, in the aggregate amount of $50,799.98, plus interest.
On January 1, 1864, the plaintiff, being the owner of thirty-seven miles of railroad between the cities of Joliet and Chicago, Illinois, entered into an indenture, under which it granted, demised and leased the railroad, together with all the appurtenances thereof, to the Chicago & Alton Railroad Company, its successors and assigns, without reservation, forever. The indenture…
2Cases cited12 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918
- Bay v. WilliamsIllinois Supreme Court · 1884
- Gold & Stock Telegraph Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Western Union Tel. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Joliet & Chicago RailroadSupreme Court of the United States · 1942
- Commissioner of Internal Rev. v. Western Union Tel. Co.Court of Appeals for the Second Circuit · 1944
- James Blackstone Memorial Li Brary Association v. Gulf, Mobile and Ohio Railroad CompanyCourt of Appeals for the Seventh Circuit · 1959
- Brockman Bldg. Corp. v. CommissionerUnited States Tax Court · 1953
- Brockman Bldg. Corp. v. CommissionerUnited States Tax Court · 1953
1 more not listed; retrieve them via the Exa API.