New York Cent. & H. R. R. v. Gill
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; George H. Bingham, Judge. Action by the New York Central & Hudson River Railroad Company and others against James D. Gill, Internal Revenue Collector. Judgment for defendant, and plaintiffs bring error.
1Opinion of the Court
PUTNAM, Circuit Judge.
This is a question of a corporation special excise tax, assessed under Act Aug. 5, 1909, 36 Stat. It was assessed against the Boston & Albany Railroad Company, which had been duly leased to the New York Central & Hudson River Railroad Company. Under those circumstances the New York Central & Hudson River Railroad Company paid the tax under protest, and claims that the tax should be refunded to it by force of the application of the decision of the Supreme Court in McCoach v. Minehill & Schuylkill Haven Railroad Co., 228 U. S. 295, 33 Sup. Ct. 419, 57 L. Ed. 842, and of…
2Cases cited2 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
3Cited by18 opinions
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Harmar Coal Co. v. HeinerCourt of Appeals for the Third Circuit · 1929
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
- Attorney General v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1919
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