Chatham Railroad v. Commissioner

Board of Tax Appeals

Chatham Railroad v. Commissioner

9 B.T.A. 94

CourtUnited States Board of Tax Appeals

DecidedNovember 14, 1927

DocketDocket No. 9493

StatusPublished

This text of 9 B.T.A. 94 (Chatham Railroad v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Chatham Railroad v. Commissioner, 9 B.T.A. 94 (bta 1927).

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Opinion

OPINION.

TRUssell:

The issue presented has been decided by the Board in the Appeal of Norwich & Worcester Railroad Co., 2 B. T. A. 215, and Concord & Portsmouth Railroad v. Commissioner, 8 B. T. A. 505. Following those decisions, petitioner’s taxes for the years 1921, 1922, and 1923 should be recomputed by including in income for each year the amount of the tax due and paid in that year by the lessee on petitioner’s income of the next preceding year.

Judgment will he entered on 15 days’ notice, pursuant to Rule 50.

Considered by Littleton, Smith, and Love.

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OPINION.

TRUssell:

The issue presented has been decided by the Board in the Appeal of Norwich & Worcester Railroad Co., 2 B. T. A. 215, and Concord & Portsmouth Railroad v. Commissioner, 8 B. T. A. 505. Following those decisions, petitioner’s taxes for the years 1921, 1922, and 1923 should be recomputed by including in income for each year the amount of the tax due and paid in that year by the lessee on petitioner’s income of the next preceding year.

Judgment will he entered on 15 days’ notice, pursuant to Rule 50.

Considered by Littleton, Smith, and Love.

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Bluebook (online)

9 B.T.A. 94, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chatham-railroad-v-commissioner-bta-1927.