TUNNEL RAILROAD OF ST. LOUIS

v.

COMMISSIONER OF INTERNAL REVENUE; ST. LOUIS BRIDGE CO. V. SAME; AND TERMINAL RAILROAD ASSOCIATION OF ST. LOUIS V. SAME

Citator

Cited By

• Atl. Coast Line R. Co. v. Commissioner of Internal Revenue, 81 F.2d 309 (4th Cir. 1936)
  …279 U.S. 333, 49 S.Ct. 337, 73 L.Ed. 720; Belt Ry. Co. v. Lucas, Commissioner, 59 App.D.C. 137, 36 F.(2d) 541, certiorari denied, 281 U.S. 742, 50 S.Ct. 348, 74 L.Ed. 1155; Tunnel R. R. Co. v. Commissioner (C.C.A.) 61 F.(2d) 166, certiorari denied, 288 U.S. 604, 53 S.Ct. 396, 77 L.Ed. 979. In respect to the lessor under such a lease, the decisions are also unanimous to the effect that it is not entitled to an allowance for depreciation because it has sustained no loss, in view of the fact that the lessee h…
• Orange Beach Water v. M/V Alva, 680 F.2d 1374 (11th Cir. 1982)
  …rden of proof as to causation. Garner v. Cities Service Tankers Corp., 456 F. 2d 476, 480 (5th Cir. 1972); Green v. Crow, 243 F. 2d 401, 403 (5th Cir. 1957). This burden is strict, The Princess Sophia, 61 F. 2d 339,347 (9th Cir. 1932), cert. denied, 288 U.S. 604, 53 S.Ct. 396, 77 L.Ed. 980 (1933), but it is not insurmountable. The former Fifth Circuit Court of Appeals has held that in The Pénnsylvania the Supreme Court “did not intend to establish a hard and fast rule that every vessel guilty of a statutory…
• Trinidad Corp. v. S.S. Keiyoh Maru, 845 F.2d 818 (9th Cir. 1988)
  …f proof imposed by The Pennsylvania rule has been described as “difficult, if not impossible” to discharge. Ishizaki, 510 F. 2d at 879 (quoting The Princess Sophia, 61 F. 2d 339, 347 (9th Cir.1932), cert. denied sub. nom. Brace v. Canadian R.R. Co., 288 U.S. 604, 53 S.Ct. 396, 77 L.Ed. 980 (1933)). Nevertheless, there must be a causal connection between the violation alleged and the injury. The Pennsylvania, 86 U.S. (19 Wall.) at 136 (“It must be conceded that if it clearly appears the fault could have had…