1. Home
  2. Browse Decisions
  3. F.2d
  4. 537 F.2d
  5. 537 F.2d 312 (1976)
 

UNITED STATES v. ST. LOUIS-S. F. RY. CO.

No. 75-1734.

537 F.2d 312 (1976)

UNITED STATES of America, Appellee, v. ST. LOUIS-SAN FRANCISCO RAILWAY COMPANY, a Missouri Railroad Corporation, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided June 25, 1976.

Attorney(s) appearing for the Case

Robert T. Molloy, Vienna, Va., for appellant; Richard M. Johnson, Vienna, Va., and George E. Bailey, St. Louis, Mo., on brief.

George G. Wolf, Tax Div., Dept. of Justice, Washington, D.C., for appellee; Donald J. Stohr (former U.S. Atty.), Barry A. Short, U.S. Atty., effective May 15, 1976, Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief.

Before LAY, ROSS and STEPHENSON, Circuit Judges.

LAY, Circuit Judge.

The United States commenced this litigation to recover a refund of federal income taxes allegedly paid in error to the taxpayer, the St. Louis-San Francisco Railway Company (the Frisco), for the year 1965. The taxpayer counterclaimed for refunds of taxes paid in 1963, 1964 and 1965. The fundamental issue concerns the proper method of accounting for depreciation of the Frisco's railroad track under Int.Rev.Code of 1954, § 167.

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