United States v. St. Louis-San Francisco Railway Company, a Missouri Railroad Corporation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer failed to rebut Commissioner's valuation of reusable rail as determined on the basis of an elective method provided by a revenue procedure
• taxpayer failed to rebut Commissioner’s valuation of reusable rail as determined on the basis of an elective method provided by a revenue procedure
• taxpayer failed to rebut Commissioner’s valuation of reusable rail as determined on the basis of an elective method provided by a revenue procedure
• estoppel allowed though different tax years involved

Source: CourtListener parenthetical corpus (CC0).