Legal Opinion
Kansas City Southern Ry. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Eighth Circuit
Decided February 14, 1935No. 10083PublishedCited by 5 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals redetermining deficiencies in income taxes of the petitioners for the calendar year 1920 and the calendar years 1922 to 1925, inclusive. (22 B. T. A. 949.) The petitioners are the Kansas City Southern Railway Company and its wholly owned subsidiaries, and will be referred to in this opinion as “the taxpayer.”
The questions presented by the petition may be stated, briefly, as follows:
1. Should the taxpayer’s deduction for maintenance expenses for the year 1920 be reduced in the amount of $429,821.89 on the…
2Cases cited9 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Southern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Kansas City S. Indus. v. CommissionerUnited States Tax Court · 1992
- Godchaux v. United StatesDistrict Court, E.D. Louisiana · 1952
- Monjar v. HigginsDistrict Court, S.D. New York · 1941
- Forbes v. CommissionerUnited States Tax Court · 1952
- Kansas City S. Indus. v. CommissionerUnited States Tax Court · 1992