# Tait v. Western Maryland Ry. Co.

> Court of Appeals for the Fourth Circuit · January 10, 1933 · 62 F.2d 933

URL: https://www.frixlaw.com/law-library/cases/6853825

## Case

- **Full name:** TAIT, Collector of Internal Revenue v. WESTERN MARYLAND RY. CO.
- **Court:** Court of Appeals for the Fourth Circuit
- **Decided:** January 10, 1933
- **Citations:** 62 F.2d 933; 12 A.F.T.R. (P-H) 82; 1933 U.S. Tax Cas. (CCH) 9060; 12 A.F.T.R. (RIA) 82; 1933 U.S. App. LEXIS 3883
- **Precedential status:** Published
- **Opinion:** Concurrence by Northcott
- **Judges:** Northcott, Parker, Soper
- **Cited by:** 14 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/6853825

## Opinion text

NORTHCOTT, Circuit Judge.
I concur, for the reason that I feel myself bound by the former decision of a majority of this court in Western Maryland Railway Co. v. Commissioner, 33 F.(2d) 695 , in which ease I dissented.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6853825. Public record. Not legal advice.