UNITED STATES v. WESTERN UNION TELEGRAPH CO.


19 F.2d 157 (1926)

UNITED STATES v. WESTERN UNION TELEGRAPH CO. et al.

District Court, S. D. New York.

December 24, 1926.


Attorney(s) appearing for the Case

Emory R. Buckner and Sherwood E. Hall, both of New York City, for the United States.

Francis R. Stark and Overton Harris, both of New York City, for Western Union Telegraph Co.

Moore & Bell, of New York City, and Shipman & Goodwin and Brosmith, Dickinson & Brosmith, all of Hartford, Conn., for Northwestern Telegraph Co.


BONDY, District Judge.

This suit was brought to enforce payment by the Western Union Telegraph Company of taxes on the income of the Northwestern Telegraph Company for the years 1917 to 1922, inclusive, under the following circumstances:

On May 7, 1881, the Northwestern Telegraph Company leased all its telegraph lines and other property for a term of 99 years to the Western Union Telegraph Company, and the Western Union Telegraph Company promised the Northwestern...

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