# Norfolk & W. R. Co. v. Commissioner

> United States Board of Tax Appeals · February 4, 1926 · 3 B.T.A. 597

URL: https://www.frixlaw.com/law-library/cases/4494935

## Case

- **Full name:** APPEAL OF NORFOLK & WESTERN RAILWAY CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** February 4, 1926
- **Citations:** 3 B.T.A. 597; 1926 BTA LEXIS 2619
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marquette, Green, Love
- **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/4494935

## Opinion text

DECISION.
The deficiency should be computed by excluding from the taxpayer’s income the amount of the tax borne by the Director General of Railroads. Appeal of New York, Ontario & Western Ry. Co., 1 B. T. A. 1172. Final determination will be settled on 7 days’ notice, under Rule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494935. Public record. Not legal advice.