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Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932)
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Texas & Pacific Ry. Co. v. United States No. 634 Argued April 14, 1932 Decided May 16, 1932 286 U.S. 285
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
The amount paid to a railroad by the Government under § 209 of the Transportation Act to make up the minimum of operating income guaranteed for the six months next following the relinquishment of federal control was neither a gift nor a subsidy, but was income taxable under the Sixteenth Amendment and the Revenue Act of 1918. Pp. 288-290.
72 Ct.Cls. 629, 52 F.2d 1040, affirmed.
Certiorari, 284 U.S. 616, to review a judgment rejecting a claim for refund of money collected by the Government as income tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932) in 286 U.S. 285 286 U.S. 287. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=3IFVQJLJB966AA6.
MLA:
U.S. Supreme Court. "Syllabus." Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932), in 286 U.S. 285, page 286 U.S. 287. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=3IFVQJLJB966AA6.
Harvard:
U.S. Supreme Court, 'Syllabus' in Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932). cited in 1932, 286 U.S. 285, pp.286 U.S. 287. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=3IFVQJLJB966AA6.
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