# Kansas City S. Ry. v. Commissioner > United States Board of Tax Appeals · May 24, 1929 · 16 B.T.A. 665 URL: https://www.frixlaw.com/law-library/cases/4489553 ## Case - **Full name:** KANSAS CITY SOUTHERN RAILWAY CO. AND AFFILIATED COMPANIES, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 24, 1929 - **Citations:** 16 B.T.A. 665; 1929 BTA LEXIS 2542 - **Precedential status:** Published - **Opinion:** Dissent by Milliken - **Judges:** Sternhagen, Morris, Murdock, Milliken - **Cited by:** 21 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/4489553 ## How later opinions describe it (automated extraction) - holding that interest paid by the United States on compensation awarded to a railroad for use of its facilities during the First World War was not exempt from taxation under the predecessor of section 103 ## Opinion text Milliken dissents concerning the loss claimed in connection with the Mena Land & Improvement Co. and concurs in the result concerning the claim that the interest due from the United States was exempt from taxation. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489553. Public record. Not legal advice.