Legal Opinion
Nicholas, Collector of Internal Revenue v. Denver & R.G.W.R. Co
Court of Appeals for the Tenth Circuit
Decided March 18, 1952No. 4363PublishedCited by 15 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
Acting under the Carriers Taxing Act of 1937, 50 Stat. 435, 45 U.S.C.A. § 261 et seq., the Commissioner of Internal Revenue assessed against The Denver and Rio Grande Western Railroad Company employment taxes for the years 1942 to 1946, inclusive; and acting under the Railroad Retirement Tax Act, 60 Stat. 722, 45 U.S.C.A. § 228a, the Commissioner made a like assessment against the railroad company for the year 1947, The asserted -tax was predicated upon the determination of the Commissioner that Glen R: Lamberg and others rendering service in connection with the…
2Cases cited6 opinions
- United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
- Gay v. RuffSupreme Court of the United States · 1934
- United States v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of the United States · 1918
- Dunlap v. United StatesSupreme Court of the United States · 1899
- Reynolds v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Banco Nacional De Cuba v. FarrCourt of Appeals for the Second Circuit · 1967
- Edwards v. ValdezCourt of Appeals for the Tenth Circuit · 1986
- Pan American World Airways, Inc., Trans World Airlines, Inc., American Airlines, Inc. v. Civil Aeronautics Board, World Airways, Inc., IntervenorsCourt of Appeals for the Second Circuit · 1967
- Industrial Commission v. MilkaSupreme Court of Colorado · 1966
- American Airlines, Inc. v. Civil Aeronautics BoardCourt of Appeals for the D.C. Circuit · 1966
10 more not listed; retrieve them via the Exa API.