DELAWARE, L. & W. R. CO. v. BOWERS

No. 43.

19 F.2d 356 (1927)

DELAWARE, L. & W. R. CO. v. BOWERS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

May 2, 1927.


Attorney(s) appearing for the Case

W. S. Jenney and Douglas Swift, both of New York City, for plaintiff in error.

Charles H. Tuttle, U. S. Atty., of New York City (Samuel C. Coleman, Asst. U. S. Atty., of New York City, of counsel), for defendant in error.

Before MANTON, L. HAND, and SWAN, Circuit Judges.


PER CURIAM.

The decision in Hellmich v. Missouri Pacific R., 47 S.Ct. 395, 71 L. Ed. ___, decided by the Supreme Court February 21, 1927, construed sections 500, 501 (2), of the Revenue Act of 1918 and the Revenue Act of 1921 (Comp. St. §§ 6309 1/3a, 6309 1/3b), and held that article 11 of the Treasury Regulation No. 57 was properly promulgated by the Treasury Department. The court held that charges for telegraph service paid for by transportation service...

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