LEHIGH & HUDSON RIVER RAILWAY COMPANY v. Commissioner of Internal Revenue, 38 F.2d 1015 (2d Cir. 1930)
Annotate this Case
US Court of Appeals for the Second Circuit
- 38 F.2d 1015 (2d Cir. 1930)
March 10, 1930
38 F.2d 1015 (1930)
LEHIGH & HUDSON RIVER RAILWAY COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 131.
March 10, 1930.
March 10, 1930
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Second Circuit.
Before MANTON, L. HAND, and MACK, Circuit Judges.
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 necessary 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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