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Interborough Rapid Transit Co. v. Sohmer, 237 U.S. 276 (1915)
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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.
Interborough Rapid Transit Co. v. Sohmer, 237 U.S. 276 (1915)
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Interborough Rapid Transit Co. v. Sohmer No. 129 Argued January 18, 19, 1915 Decided April 12, 1915 237 U.S. 276
ERROR TO THE SUPREME COURT
OF THE STATE OF NEW YORK
Syllabus
An exemption from taxation of a person constructing and operating a railroad in respect to his or their interest therein under said contract and in respect to the rolling stock and other equipment of the railroad does not extend to a tax or the privilege to operate as a corporation in case the parties decide to operate the road in a corporate form.
The Court of Appeals of New York, having held that the right to be a corporation was not an interest under the New York subway contract involved in this case, and that the exemption from taxation contained in that contract did not extend to such privilege, this Court accepts that construction although it is not conclusive upon it.
207 N.Y. 270 affirmed.
The facts, which involve the validity of certain assessments and provisions of the tax statutes of the State of New York under the contract clause of the federal Constitution, are stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Interborough Rapid Transit Co. v. Sohmer, 237 U.S. 276 (1915) in 237 U.S. 276 237 U.S. 277–237 U.S. 281. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=MWA8ZIXZSW5R6QB.
MLA:
U.S. Supreme Court. "Syllabus." Interborough Rapid Transit Co. v. Sohmer, 237 U.S. 276 (1915), in 237 U.S. 276, pp. 237 U.S. 277–237 U.S. 281. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=MWA8ZIXZSW5R6QB.
Harvard:
U.S. Supreme Court, 'Syllabus' in Interborough Rapid Transit Co. v. Sohmer, 237 U.S. 276 (1915). cited in 1915, 237 U.S. 276, pp.237 U.S. 277–237 U.S. 281. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=MWA8ZIXZSW5R6QB.
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