LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit
LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue, 38 F.2d 1015 (2d Cir. 1930)
8 A.F.T.R. (P-H) 10469; 1930 U.S. App. LEXIS 2449; 8 A.F.T.R. (RIA) 10
LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue
Opinion
The Supreme Court has now decided the case of Lucas, Commissioner of Internal Revenue v. American Code Co., Inc., 50 S. Ct. 202, 74 L. Ed., and reversed our ruling. In accordance with our opinion [36 F.(2d) 719], it is therefore neeessary for us to modify so much of our decision as deducted the sum of $10,614.12.
As the result, the decision of the Board of Tax Appeals is affirmed in toto.
Reference
- Full Case Name
- LEHIGH & HUDSON RIVER RAILWAY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- Cited By
- 1 case
- Status
- Published