Seaboard Coast Line R.R. Co. v. Comm'r of Internal Revenue, 645 F.2d 72 (5th Cir. 1981). · Go Syfert
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Seaboard Coast Line R.R. Co. v. Comm'r of Internal Revenue, 645 F.2d 72 (5th Cir. 1981). Cases Citing This Book View Copy Cite
28 citation events (4 in the last 25 years) across 6 distinct courts.
Strongest positive: Kansas City S. R. Co. v. Commissioner
Treatment trajectory · 1981 → 2026 · click a year to view as-of
1981 2003 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (rule) Kansas City S. R. Co. v. Commissioner
unknown court · 1981 · confidence medium
The most recent opinion of this Court on this subject is Southern Pacific Transportation Co. v. Commissioner , 75 T.C. 497 , 732-739 (1980) , *237 in which we followed our prior opinions in Seaboard Coast Line Railroad Co. v. Commissioner , 72 T.C. 855 (1979) , affd. per curiam 645 F.2d 72 *1139 (5th Cir. 1981) , and in Louisville & Nashville Railroad Co. v. Commissioner , 66 T.C. 962 (1976) , affd. as to this issue 641 F.2d 435 (6th Cir. 1981) .
cited Cited "see" Porter v. Samuel
D.V.I. · 2003 · signal: see · confidence high
See Key v. Wise, 629 F.2d 1049, 1057 (5th Cir.1980), reh’g denied, 645 F.2d 72 (5th Cir.), cert. denied, 454 U.S. 1103 , 102 S.Ct. 682 , 70 L.Ed.2d 647 (1981).
cited Cited "see" Porter v. Samuel
D.V.I. · 1995 · signal: see · confidence high
See Key v. Wise, 629 F.2d 1049, 1057 (5th Cir. 1980), reh'g denied, 645 F.2d 72 (5th Cir.), cert. denied, 454 U.S. 1103 (1981).
Retrieving the full opinion text from the archive…
Seaboard Coast Line Railroad Co.
v.
Commissioner of Internal Revenue
80-5214.
Court of Appeals for the Fifth Circuit.
Apr 16, 1981.
645 F.2d 72
Published

645 F.2d 72

Seaboard Coast Line Railroad Co.
v.
Commissioner of Internal Revenue

80-5214

UNITED STATES COURT OF APPEALS Fifth Circuit

4/16/81

U.S.T.C., 642 F.2d 1211