Legal Opinion
Chicago & NWR Co. v. Commissioner of Internal Rev.
Court of Appeals for the Seventh Circuit
Decided July 12, 1940No. 7155PublishedCited by 29 opinions
1Opinion of the Court
TREANOR, Circuit Judge.
The Chicago and North Western Railway Company and Charles M. Thomson, trustee, seek a review of a decision of the United States Board of Tax Appeals denying petitioners’ requested re-determination of an income tax deficiency for the years 1927 and 1928.
Petitioners contend that the amount of the deficiency, as determined by respondent, Commissioner, is incorrect for the reason that the Commissioner employed a method of computing the allowance for depreciation which is unlawful and unauthorized by the Revenue Act.
It appears from the record that the Commissioner used the…
2Cases cited8 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. LudeySupreme Court of the United States · 1927
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
- Old Mission P. Cement Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Chicago & N. W. R. Co. v. CommissionerUnited States Tax Court · 1958
- Boston & M.R.R. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Chesapeake & O. R. Co. v. CommissionerUnited States Tax Court · 1975
- Citizens & Southern National Bank of South Carolina v. United StatesDistrict Court, W.D. South Carolina · 1965
- Transamerica Corporation v. United StatesDistrict Court, N.D. California · 1966
24 more not listed; retrieve them via the Exa API.