U.S. Court of Appeals for the Second Circuit, 1930

LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit · Decided March 10, 1930 · Manton, Hand, MacK, Judges-

38 F.2d 1015; 8 A.F.T.R. (P-H) 10469; 1930 U.S. App. LEXIS 2449; 8 A.F.T.R. (RIA) 10 (Federal Reporter, Second Series)

Cases that cite this one

1 later published case cites this decision.

Texas Mexican Railway Co. v. United States (District Court, S.D. Texas 1958)

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

PER CURIAM.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.