LEHIGH & HUDSON RIVER RAILWAY COMPANY, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
LEHIGH & HUDSON RIVER RAILWAY COMPANY, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
38 F.2d 1015
United States Court of Appeals for the Second Circuit (1930)
Opinion of the Court
The Supreme Court has now decided the case of Lucas, Commissioner of Internal Revenue v. American Code Co., Inc., 50 S. Ct. 202, 74 L. Ed., and reversed our ruling. In accordance with our opinion [36 F.(2d) 719], it is therefore neeessary for us to modify so much of our decision as deducted the sum of $10,614.12.
As the result, the decision of the Board of Tax Appeals is affirmed in toto.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Lucas v. Am. Code Co., Inc., 280 U.S. 445 (U.S. 1930)
- Lehigh & Hudson River Ry. Co. v. Commissioner of Internal Revenue, 36 F.2d 719 (2d Cir. 1929)