Legal Opinion
Illinois Cent. R. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 21, 1937No. 6054PublishedCited by 7 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This petition for review challenges the decision of the Board of Tax Appeals rendered on April 22, 1936, determining deficiencies in taxable income for the years 1926, 1927, 1928, and 1929.
The taxable income was that of the Yazoo & Mississippi Valley Railroad Company, a subsidiary of the Illinois Central Railroad Company, which latter company filed a consolidated return for both companies for each of the years in question. Any additional taxes or refunds are payable or recoverable by the Illinois Central Railroad Company.
Several items were in controversy, but the only one…
2Cases cited8 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Atlantic Coast Line R. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1936
- Atlantic Coast Line R. R. v. CommissionerUnited States Board of Tax Appeals · 1934
- Pabst v. LucasSupreme Court of the United States · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Journal-Tribune Publishing Co. v. CommissionerUnited States Tax Court · 1962
- Journal-Tribune Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Journal Tribune Publishing Co. v. CommissionerUnited States Tax Court · 1953
- Journal Tribune Publishing Co. v. CommissionerUnited States Tax Court · 1953
- Journal-Tribune Publishing Co. v. CommissionerUnited States Tax Court · 1962
2 more not listed; retrieve them via the Exa API.