STATE LINE & SULLIVAN R. CO. v. PHILLIPS

No. 2912.

17 F.Supp. 607 (1937)

STATE LINE & SULLIVAN R. CO. v. PHILLIPS, Collector of Internal Revenue.

District Court, M. D. Pennsylvania.

January 13, 1937.


Attorney(s) appearing for the Case

O'Malley, Hill, Harris & Harris, of Scranton, Pa., and Hale & Dorr, and Lawrence E. Green, all of Boston, Mass., for plaintiff.

Frederick V. Follmer, U. S. Atty., of Milton, Pa., Joseph P. Brennan, Asst. U. S. Atty., of Scranton, Pa., Robert H. Jackson, Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. to the Atty. Gen., and Arthur P. Curran, Sp. Asst. to the Atty. Gen., for defendant.


WATSON, District Judge.

This is a suit for the recovery of federal income taxes assessed and collected by the defendant from the plaintiff, State Line & Sullivan Railroad Company, for the years 1927, 1928, and 1929. The plaintiff claims deductions from its gross income in the sum of $65,220.17 for each of the above years on account of alleged obsolescence of its railroad property. The Commissioner of Internal Revenue disallowed the claims. The case was tried before...

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