Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932)

Name: Texas & Pacific Ry. Co. v. United States, 286 U.S. 285 (1932) - Syllabus
Author: U.S. Supreme Court

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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 April 17, 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. 17 Apr. 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 17 April 2025, from http://originalsources.com/Document.aspx?DocID=3IFVQJLJB966AA6.