New York, N. H. & H. R. v. United States
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the District. of Connecticut. Action by the United States against the New York, New Haven & Hartford Railroad Company. Judgment for the United States, and -defendant brings error.
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In Error to the District Court of the United States for the District. of Connecticut. Action by the United States against the New York, New Haven & Hartford Railroad Company. Judgment for the United States, and -defendant brings error. This suit is. brought by the government to recover for excise taxes for the taxable years ending December 31, 1909, 1910, 1911, and 1912. The taxes were levied pursuant to section 38 of the act of Congress approved August 5, 1909 (36 Stat. 112). The plaintiff in error is a railroad corporation organized and existing under the laws of the state of Connecticut…
1Opinion of the CourtManton, Circuit Judge
(after stating the facts as above). [1] By an act of Congress approved August 5, 1919, it was provided:
“That every corporation * * *' organized for profit and having a capital stock represented by shares * * * shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation * * * equivalent to one per centum upon the entire net income over arid above five thousand dollars received by it from all sources during such year,” * * * and that “such net income shall be ascertained *909by deducting from the gross amount of the income of such…
2Cases cited6 opinions
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
- Giozza v. TiernanSupreme Court of the United States · 1893
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
- Cincinnati, New Orleans & Texas Pacific Railroad v. CommonwealthSupreme Court of the United States · 1885
- Boston & M. R. R. v. United StatesCourt of Appeals for the First Circuit · 1920
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Atlantic Coast Line Railroad Co. v. DaughtonSupreme Court of the United States · 1923
- Untermyer v. CommissionerUnited States Board of Tax Appeals · 1931
- Untermyer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Hardware Underwriters & National Hardware Service Corp. v. United StatesUnited States Court of Claims · 1928
- Phipps v. BowersDistrict Court, S.D. New York · 1930