# CHATHAM R.R. CO. v. COMMISSIONER

> United States Board of Tax Appeals · November 14, 1927 · 9 B.T.A. 94

URL: https://www.frixlaw.com/law-library/cases/4500852

## Case

- **Full name:** CHATHAM RAILROAD CO., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** November 14, 1927
- **Citations:** 9 B.T.A. 94; 1927 BTA LEXIS 2671
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Trussell
- **Judges:** Love, Littleton, Smith, Trussell
- **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/4500852

## Opinion text

OPINION.
TRUssell:
The issue presented has been decided by the Board in the Appeal of Norwich & Worcester Railroad Co., 2 B. T. A. 215, and Concord & Portsmouth Railroad v. Commissioner, 8 B. T. A. 505. Following those decisions, petitioner’s taxes for the years 1921, 1922, and 1923 should be recomputed by including in income for each year the amount of the tax due and paid in that year by the lessee on petitioner’s income of the next preceding year.
Judgment will he entered on 15 days’ notice, pursuant to Rule 50.
Considered by Littleton, Smith, and Love.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500852. Public record. Not legal advice.