Chicago and Western Indiana Railroad Company v. Commissioner of Internal Revenue
Cases that cite this one
1 later published case cites this decision.
- Anaheim Union Water Company v. Commissioner of Internal Revenue, Santa Ana River Development Co. v. Commissioner of Internal Revenue (9th Cir. 1963)
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
On consideration of the motion of counsel for petitioner to vacate the judgment of May 1, 1962 in this cause and to reverse the decision of the Tax Court, and to remand the cause to the Tax Court with directions to determine the tax liability of the petitioner with regard to the provisions of Part X of Subchapter B of Chapter 1 of the Internal Revenue Code of 1954, as amended by Public Law 87-870 (and the corresponding provisions under the Internal Revenue Code of 1939, as amended by Public Law 87-870), and the respondent’s answer to said motion consenting thereto.
IT IS HEREBY ORDERED and adjudged by this Court that the judgment of this Court heretofore entered on May 1, 1962 in this cause be, and the same is hereby vacated and set aside.
IT IS FURTHER ORDERED and adjudged by this Court that the decision of the Tax Court of the United States herein be, and the same is hereby reversed, and that this cause be, and the same is hereby remanded to the said Tax Court with directions to determine the tax liability of the petitioner with regard to the provisions of Part X of Subchapter B of Chapter 1 of the Internal Revenue Code of 1954, as amended by Public Law 87-870 (and the corresponding provisions under the Internal Revenue Code of 1939, as amended by Public Law 87-870).
Case-law data current through December 31, 2025. Source: CourtListener bulk data.