HOPKINS

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Interstate Commerce Comm'n (D.D.C. 1952)
  …C. at 312; Ex. 4, App. 451. . It is well settled that tariff provisions are to be construed strictly against the carrier, and any doubt resolved in favor of the shipper. Chicago & N. W. Ry. Co. v. Wilcox Co., 7 Cir., 68 F. 2d 883, certiorari denied 293 U.S. 560, 55 S.Ct. 72, 79 L.Ed. 661. See, also, Raymond City Coal & Transportation Corp. v. New York Cent. R. Co., 6 Cir., 103 F. 2d 56, 57; Southern Pacific Co. v. Loth-rop, 9 Cir., 15 F. 2d 486, certiorari denied, 273 U.S. 742, 47 S.Ct. 336, 71 L.Ed. 869.…
• United States v. Blow, 77 F.2d 141 (7th Cir. 1935)
  …8, § 23 (k), 26 USCA § 2023 (k). We think the judgment in favor ot the taxpayer’s administrators, with respect to their claim for depreciation, must be reversed on the authority of Dixon v. Commissioner (C. C. A.) 69 F.(2d) 461, certiorari denied, 293 U. S. 560, 55 S. Ct. 72, 79 [*143] L. Ed.-, and Laflin v. Commissioner (C. C. A.) 69 F.(2d) 460. In those cases the taxpayers were the beneficiaries of testamentary trusts which had no provisions for the setting aside of depreciation funds. In both it was he…