# Lake Erie & P. R. Co. v. Commissioner

> United States Tax Court · August 6, 1945 · 5 T.C. 558

URL: https://www.frixlaw.com/law-library/cases/4480875

## Case

- **Full name:** The Lake Erie and Pittsburg Railway Company v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** August 6, 1945
- **Citations:** 5 T.C. 558; 1945 U.S. Tax Ct. LEXIS 109
- **Precedential status:** Published
- **Opinion:** Dissent by Disney
- **Judges:** Opper,Disney
- **Cited by:** 0 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/4480875

## Opinion text

Disney, /., dissenting: The majority opinion seems to me to be necessarily and essentially based upon the statement made in the opinion that “The stockholders of the New York Central are not the ‘same interests’ as the stockholders of Pennsylvania.” I do not find a finding of fact to that effect. Since section 45 of the Internal Revenue Code authorizes the Commissioner to allocate income or deductions between corporations “owned or controlled directly oc indirectly by the same interests,” in the absence of a finding negativing such ownership or control, by the same interests, of petitioner corporation and the other corporations herein involved, we do not seem to me to be justified in concluding that the Commissioner erred in making the allocation. So far as the record shows — and certainly we can not take judicial notice in this respect — the two corporations which own the petitioner may be owned or controlled by the same interests. I would sustain the Commissioner for lack of evidence. I therefore dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480875. Public record. Not legal advice.