Sharon Railway Co. v. Erie Railroad
Supreme Court of Pennsylvania
Sharon Railway Co. v. Erie Railroad, 268 Pa. 396 (Pa. 1920)
112 A. 242; 1920 Pa. LEXIS 702
Brown, Frazer, Iart, Kepi, Moschzisker, Simpson, Stewart, Walling
Sharon Railway Co. v. Erie Railroad
Opinion of the Court
,This case is clearly ruled by Catawissa Railroad Company v. Philadelphia & Reading Railway Company, 255 Pa. 269. The tax which the appellant would have the appellee pay is not included in the “taxes, duties and assessments” which its predecessor in title covenanted to pay, and the judgment entered for the defendant on the question of law raised by the statement of claim and affidavit of defense is affirmed.
Reference
- Full Case Name
- Sharon Railway Co. v. Erie Railroad Co.
- Cited By
- 3 cases
- Status
- Published
- Syllabus
- Railroads — Lease—Payment of taxes Toy lessee — Taxation—Federal income tax. A provision in' a railroad lease requiring the lessee to pay all taxes, duties and assessments upon the demised premises, upon receipts from transportation, upon the business of the demised railroad, and upon the bonds and capital stock of the lessor, does not apply to the federal income tax levied upon the annual rental received by the lessor under the lease. Catawissa R. R. Co. v. Phila. & Reading Ry. Co., 255 Pa. 269, followed.