Rio Electric Co. v. Commissioner
Cases that cite this one
2 later published cases cite this decision.
- Kansas City S. Ry. v. Commissioner (United States Board of Tax Appeals 1931)
- Rio Elec. Co. v. Commissioner (United States Board of Tax Appeals 1928)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
This proceeding was submitted upon the pleadings and upon a stipulation of facts', the material portions of which have been incorporated in our findings of fact above. The single question involved is whether the amounts received by the petitioner under contract by which it was to construct an extension of its lines, the cost of which was to be paid by the rual residents of the community served, is taxable as income. The decision of this ques-
There is no deficiency. Decision will be entered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.