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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
CourtCourt of Appeals for the Second Circuit
DecidedMarch 10, 1930
Docket131
StatusPublished
Cited by1 cases

This text of 38 F.2d 1015 (LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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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Bluebook (online)
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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lehigh-hudson-river-railway-company-v-commissioner-of-internal-revenue-ca2-1930.