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