Legal Opinion
West Virginia Northern Railroad Company, a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided September 19, 1960No. 8087PublishedCited by 8 opinions
1Opinion of the Court
SOPER, Circuit Judge.
In this case review of the decision of the Tax Court is sought, wherein the court upheld the determination of the Commissioner of Internal Revenue of deficiencies in the income tax returns of West Virginia Northern Railroad Company for the years 1951, 1952, and 1953 in the respective amounts of $11,355.42, $20,035.93, and $13,718.66.
The taxpayer railroad company operates eleven miles of track between King-wood and Tunnelton, West Virginia, as a feeder of the B. & O. Railroad Company. The stock of the corporation, amounting to 1,000 shares, was owned in 1951 and prior…
2Cases cited3 opinions
- Helvering v. Richmond, F. & P. R. Co.Court of Appeals for the Fourth Circuit · 1937
- Ersel H. Beus and Anna Beus, W. J. Beus, and Leone Beus v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Brush-Moore Newspapers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
3Cited by8 opinions
- Bb&t Corp. v. United StatesCourt of Appeals for the Fourth Circuit · 2008
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
- Boyce v. United StatesDistrict Court, W.D. Louisiana · 1961
- West Virginia Northern Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Lawrence Mann v. United StatesCourt of Appeals for the Fourth Circuit · 2021
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