LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue

Second Circuit

LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue

38 F.2d 1015, 8 A.F.T.R. (P-H) 10469, 1930 U.S. App. LEXIS 2449, 8 A.F.T.R. (RIA) 10

Court of Appeals for the Second Circuit·Decided March 10, 1930·No. 131·Published·Cited by 1 cases

Opinion

PER CURIAM.

The Supreme Court has now decided the case of Lucas, Commissioner of Internal Revenue v. American Code Co., Inc., 50 S. Ct. 202, 74 L. Ed., and reversed our ruling. In accordance with our opinion [36 F.(2d) 719], it is therefore neeessary for us to modify so much of our decision as deducted the sum of $10,614.12.

As the result, the decision of the Board of Tax Appeals is affirmed in toto.

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PER CURIAM.

The Supreme Court has now decided the case of Lucas, Commissioner of Internal Revenue v. American Code Co., Inc., 50 S. Ct. 202, 74 L. Ed., and reversed our ruling. In accordance with our opinion [36 F.(2d) 719], it is therefore neeessary for us to modify so much of our decision as deducted the sum of $10,614.12.

As the result, the decision of the Board of Tax Appeals is affirmed in toto.

LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue, 38 F.2d 1015, 8 A.F.T.R. (P-H) 10469, 1930 U.S. App. LEXIS 2449, 8 A.F.T.R. (RIA) 10 (2d Cir. 1930).

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Opinion

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