1. Home
  2. Browse Decisions
  3. F.2d
  4. 40 F.2d
  5. 40 F.2d 372 (1930)
 

GREAT NORTHERN RY. CO. v. COM'R OF INTERNAL REVENUE

No. 8579.

40 F.2d 372 (1930)

GREAT NORTHERN RY. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 29, 1930.

Attorney(s) appearing for the Case

J. P. Plunkett, of St. Paul, Minn. (F. G. Dorety, of St. Paul, Minn., on the brief), for appellant.

John Vaughan Groner, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before STONE and BOOTH, Circuit Judges, and REEVES, District Judge.

STONE, Circuit Judge.

This is a petition for review of a determination of a corporate income tax deficiency of appellant for the year 1917. The dispute is concerning the propriety of the ruling by the Board of Tax Appeals that two items should not be regarded as deductible operating expenses for that year.

I. The first and principal item is $422,677.80. This item is for transportation of men and material used in connection with betterments and additions going...

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