Legal Opinion
Kansas City Southern Ry. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Eighth Circuit
Decided August 31, 1931No. 9071PublishedCited by 27 opinions
1Opinion of the Court
KENYON, Circuit Judge.
This appeal is to review a decision of the United States Board of Tax Appeals determining deficiencies in income taxes against petitioners (hereinafter referred to as petitioner) for the calendar years 1918 and 1919 in the amount of $63,844.77 for the year 1918, and $127,722,28 for the year 1919. Petitioner consists of the Kansas City Southern Railway Company, with a number of affiliated and subsidiary companies, and is a common carrier operating a line of railroad from Kansas City south. There was an agreed stipulation of certain facts. Others were pleaded in the…
2Cases cited24 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. AndersonSupreme Court of the United States · 1926
- Monongahela Navigation Co. v. United StatesSupreme Court of the United States · 1893
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
19 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- United States Trust Co. of New York v. AndersonCourt of Appeals for the Second Circuit · 1933
- Boston & M.R.R. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Federated Dep't Stores, Inc. v. CommissionerUnited States Tax Court · 1968
22 more not listed; retrieve them via the Exa API.