BURNET, COMMISSIONER OF INTERNAL REVENUE,

v.

CHICAGO & NORTH WESTERN RY. CO.

Citator

Cited By

• S. Ry. Co. v. Commissioner OF Internal Revenue (three cases), 74 F.2d 887 (4th Cir. 1935)
  …n of the Board on this question had the approval of this court on petition to review its action in the Norfolk Southern Case. Commissioner v. Norfolk Southern R. Co. (C. C. A. 4th) 63 F.(2d) 304, certiorari denied Burnet v. Norfolk Southern R. Co., 290 U. S. 672, 54 S. Ct. 91, 78 L. Ed. 580. It is true that before this court counsel for the Commissioner virtually abandoned the position that the allowance for undermaintenance should be used to decrease deductions on account of maintenance in 1920, and urged…

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• Bayshore Gardens, Inc. v. Commissioner OF Internal Revenue, 267 F.2d 55 (2d Cir. 1959)
  …rtgage bond premium is the clear and accurate method of reflecting annual income. Chicago & North Western Railway Co., [*58] 22 B.T.A. 1407, reversed on another point, 7 Cir., 66 F. 2d 61, certiorari denied Burnet v. Chicago & North Western Ry. Co., 290 U.S. 672, 54 S.Ct. 90, 78 L.Ed. 580; Fall River Electric Light Co., 23 B.T.A. 168; Nashville, Chattanooga & St. Louis Ry., 24 B.T.A. 856. To apply the “claim of right” doctrine to the point urged by the Commissioner would nullify his own bond premium amortiz…