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Havana Elec. Ry., Light & Power Co. v. Comm'r

29 B.T.A. 1151 (B.T.A. 1934)
Havana Elec. Ry., Light & Power Co. v. Comm'r

4 Cited authorities

  1. Flint v. Stone Tracy Co.

    220 U.S. 107 (1911)   Cited 684 times
    Upholding Senate's power to strike an inheritance tax originating in the House and substitute a corporate tax

  2. Burnet v. Chicago Portrait Co.

    285 U.S. 1 (1932)   Cited 126 times
    In Burnet, the Supreme Court held that the State of New South Wales was a "foreign country" within the meaning of § 238(a) of the 1921 Revenue Act, which granted a credit for taxes paid by a domestic corporation to "any foreign country."

  3. Slater v. Mexican National R.R. Co.

    194 U.S. 120 (1904)   Cited 176 times
    In Slater, the Supreme Court acknowledged the ability of a federal court to adjudicate the case, but it restricted the action to apply only the Mexican-law standard of care.

  4. Spreckels Sugar Refining Co. v. McClain

    192 U.S. 397 (1904)   Cited 80 times
    Upholding a tax on the refining of sugar