United States v. Cleveland, C., C. & St. L. Ry. Co.
247 U.S. 195 (1918)

Annotate this Case

U.S. Supreme Court

United States v. Cleveland, C., C. & St. L. Ry. Co., 247 U.S. 195 (1918)

United States v. Cleveland, Cincinnati,

Chicago & St. Louis Railway Company

No. 693

Argued March 4, 5, 6, 1918

Decided May 20, 1918

247 U.S. 195

Syllabus

A railroad company bought hare of another railroad company before, and sold them after, December 31, 1908. Held that only so much af the profit as accrued after that date was "income" within the Corporation Tax Act. Doyle v. Mitchell Brothers Co., ante247 U. S. 179; Hays v. Gauley Mountain Coal Co., ante,247 U. S. 189.

242 F. 18 affirmed.

The case is stated in the opinion.

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