United States v. Boston & Maine R.,
279 U.S. 732 (1929)

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U.S. Supreme Court

United States v. Boston & Maine R., 279 U.S. 732 (1929)

United States v. Boston & Maine R.

No. 129

Argued January 10, 11, 1929

Reargued April 15, 1929

Decided June 3, 1929

279 U.S. 732


Payment of the income taxe of a lessor pursuant to a provision of the lease obliging the leee to pay all taxe upon the lessor's property or income constitutes additional taxable income of the lessor. P. 279 U. S. 734.

Response to a question of law certified by the circuit court of appeals arising upon review of a judgment of the district court recovered by the Railroad Company in an action for money collected as income taxes. See also the case preceding this, and 7 B.T.A. 648.

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