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

> Court of Appeals for the Second Circuit · March 10, 1930 · 38 F.2d 1015

URL: https://www.frixlaw.com/law-library/cases/1546555

## Case

- **Full name:** LEHIGH & HUDSON RIVER RAILWAY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- **Court:** Court of Appeals for the Second Circuit
- **Decided:** March 10, 1930
- **Citations:** 38 F.2d 1015; 8 A.F.T.R. (P-H) 10469; 8 A.F.T.R. (RIA) 10; 1930 U.S. App. LEXIS 2449
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Manton, Hand, MacK, Judges-
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/1546555

## Opinion text

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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/1546555. Public record. Not legal advice.