BRITISH-AMERICAN TOBACCO CO., LTD.,

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (13 total)

• Fla. E. Coast Ry. Co. v. Green, 178 So. 2d 355 (Fla. 1st DCA 1965)
  …above, it is' our opinion that the fundamental rule applicable to the evaluation of railroad prop-* erties is that found in the following language used by the United States Supreme Court in Rowley v. Chicago & Northwestern Railway Co., 293 U.S. 102, 55 S.Ct. 55* 79 L.Ed. 222 (1934), in discussing the assessment of railroad properties by the State of Wyoming: “The ascertainment of the value of a railway system is not a matter of arithmetical calculation and is not governed by any fixed and definite rule. F…
• Ventura Consolidated Oil Fields v. Rogan, 86 F.2d 149 (9th Cir. 1936)
  …t do equity by paying or offering to pay the amount of the tax justly due. This rule is thoroughly established and is of long standing and has recently been applied by the Supreme Court in the case of Rowley v. Chicago & N. W. Ry. Co., 293 U.S. 102, 55 S.Ct. 55, 79 L.Ed. 222, decided November 5, 1934. I believe that this rule is applicable in a court of equity upon an application of a taxpayer to enjoin the collection of a tax just as it was before the enactment of section 3224 of the Revised Statutes (26…

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• In re 168 Adams BLDG. Corp. Steinbrecher v. Toman, 105 F.2d 704 (7th Cir. 1939)
  …lely by capitalizing a hypothetical income figure. Nor do non-discriminatory excessive valuations violate the due process clause. U.S.C.A.Const. Amend. 14. The Supreme Court of the United States, in Rowley v. Chicago & N. W. Ry., 293 U.S. 102, 111, 55 S.Ct. 55, 59, 79 L.Ed. 222, expressed itself in this way; “Overvaluation resulting from error of judgment will not support a claim of discrim [*709] ination. There must be something that amounts to an intention, or the equivalent of fraudulent purpose, to di…

Authorities Cited

• Helvering v. British-American Tobacco Co., 69 F.2d 528 (2d Cir. 1934)