MISSOURI PAC. R. CO. v. HELLMICH

No. 7129.

12 F.2d 978 (1926)

MISSOURI PAC. R. CO. v. HELLMICH, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

April 28, 1926.


Attorney(s) appearing for the Case

James F. Green and Edward J. White, both of St. Louis, Mo. (M. U. Hayden, of St. Louis, Mo., on the brief), for plaintiff in error.

Charles T. Hendler, Sp. Atty. Internal Revenue, of Washington, D. C. (Allen Curry, U. S. Atty., and Claude M. Crooks, Asst. U. S. Atty., both of St. Louis, Mo., and A. W. Gregg, Solicitor of Internal Revenue, of Washington, D. C., on the brief), for defendant in error.

Before STONE, VAN VALKENBURGH, and BOOTH, Circuit Judges.


VAN VALKENBURGH, Circuit Judge.

The Revenue Act of 1918, among other things, provided:

"Sec. 500. That from and after April 1, 1919, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 500 of the Revenue Act of 1917: * * *

"(f) In the case of each telegraph, telephone, cable, or radio, dispatch, message, or conversation, which originates on or after such date within the United States, and for the transmission...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases