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United States v. Boston & Maine R., 279 U.S. 732 (1929)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
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. 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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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Boston & Maine R., 279 U.S. 732 (1929) in 279 U.S. 732 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=JIFWYF8TZF4T96R.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Boston & Maine R., 279 U.S. 732 (1929), in 279 U.S. 732, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=JIFWYF8TZF4T96R.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Boston & Maine R., 279 U.S. 732 (1929). cited in 1929, 279 U.S. 732. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=JIFWYF8TZF4T96R.
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