GREAT NORTHERN RY. CO.

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Commissioner of Internal Revenue v. Idaho Power Co., 418 U.S. 1 (U.S. 1974)
  …chase, but it has been applied, as well, to the costs incurred in a taxpayer’s construction of capital facilities. See, e. g., Southern Natural Gas Co. v. United States, supra; Great Northern R. Co. v. Commissioner, 40 F. 2d 372 (CA8), cert. denied, 282 U. S. 855 (1930); Coors v. Commissioner [*13], 60 T. C. 368, 398 (1973); Norfolk Shipbuilding & Drydock Corp. v. United States, 321 F. Supp. 222 (ED Va. 1971); Producers Chemical Co. v. Commissioner, 50 T. C. 940 (1968); Brooks v. Commissioner, 50 T. C. 927,…

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• S. Natural Gas Co. v. The United States, 412 F.2d 1222 (Ct. Cl. 1969)
  …monious, rational result. Certainly, plaintiff’s “business” was the operation of a natural gas pipeline system, and not the construction of capital assets. Great Northern Ry. Co. v. Comm’r of Internal Revenue, 40 F. 2d 372 (8th Cir.), cert. denied, 282 U.S. 855, 51 S.Ct. 31, 75 L.Ed. 757 (1930), upholds the Commissioner’s position herein. In that case the court affirmed the Board of Tax Appeals’ approval75 of the Commissioner’s capitalizing for income tax purposes the amounts the taxpayer-railroad had capi…
• Commissioner of Internal Revenue v. Textile Mills Sec. Corp., 117 F.2d 62 (3d Cir. 1940)
  …Co. v. Commissioner, 2 Cir., 47 F. 2d 178; Chicago, R. I. & P. Ry. Co. v. Commissioner, 7 Cir., 47 F. 2d 990, certiorari denied, 284 U.S. 618, 52 S.Ct. 7, 76 L.Ed. 527; Great Northern Ry. Co. v. Commissioner, 8 Cir., 40 F. 2d 372, certiorari denied, 282 U.S. 855, 51 S.Ct. 31, 75 L.Ed. 757, and United States v. Sullivan, 274 U.S. 259, 47 S.Ct. 607, 71 L.Ed. 1037, 51 A.L.R. 1020. Quite apart from the foregoing, however, we cannot perceive how the taxpayer’s lobbying expenses under the circumstances of the ca…