NORTHERN PAC. RY. CO. v. HELVERING

Nos. 10299, 10300.

83 F.2d 508 (1936)

NORTHERN PAC. RY. CO. v. HELVERING, Commissioner of Internal Revenue (two cases).

Circuit Court of Appeals, Eighth Circuit.

April 15, 1936.


Attorney(s) appearing for the Case

M. L. Countryman, Jr., of St. Paul, Minn. (D. F. Lyons, of St. Paul, Minn., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and BOOTH, Circuit Judges.


STONE, Circuit Judge, delivered the opinion of the court.

These are two petitions for review of redeterminations by the Board of Tax Appeals (here consolidated for hearing) of petitioner's corporate income taxes — one petition covering the years 1926 and 1927 and the other the year 1928. In so far as here pertinent, the taxes were assessed on the basis of the tax returns made by petitioner. The controversies arise out of claims for refund. The basis of the...

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