LOUISVILLE & NASHVILLE RAILROAD CO.
v.
UNDERWOOD, ADMINISTRATRIX

U.S. | 1943-02-08
No. 613
Mr. Justice Murphy took no part in the consideration or decision of this application.
318 U.S. 760 Supreme Court of the United States (1943) Positive Treatment
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  • Commissioner of Internal Revenue v. Boston Elevated Ry. Co., 196 F.2d 923 (1st Cir. 1952)
    …assets, property and franchises of the taxpayer as a going concern, under authority of Ch. 544 of Mass.Acts for the year 1947. We refer to our opinion in Boston Elevated Ry. Co. v. Commissioner, 1 Cir., 1942, 131 F. 2d 161, certiorari denied 1943, 318 U.S. 760, 63 S.Ct. 559, 87 L.Ed. 1132, for an extensive recital of the provisions of the Public Control Act. Upon its formal acceptance by the company, the Public Control Act evidenced an arrangement between the Commonwealth and the company contractual in na…

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