# Stony Brook R. Corp. v. Commissioner

> United States Board of Tax Appeals · October 4, 1927 · 8 B.T.A. 511

URL: https://www.frixlaw.com/law-library/cases/4500410

## Case

- **Full name:** STONY BROOK RAILROAD CORPORATION, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 4, 1927
- **Citations:** 8 B.T.A. 511; 1927 BTA LEXIS 2872
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Littleton
- **Judges:** Littleton
- **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/4500410

## Opinion text

OPINION.
Littleton:
In Appeal of Providence & Worcester Railroad Co., 5 B. T. A. 1186, the Board held that the amount of tax upon the *512 income of the lessor and paid by the lessee, under the terms of a lease such as we have here, constituted additional taxable income to such lessor in the year in which such tax was paid by the lessee. On the authority of that decision petitioner’s tax for 1919 should be recomputed by including in income the amount of $2,313.06 representing the tax upon petitioner’s income for 1918 and paid by the lessee in 1919.
Reviewed by the Board.
Judgment will be entered on IS days’ notice under Bule SO.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500410. Public record. Not legal advice.