UNITED STATES SUPREME COURT DECISIONS ON-LINE

The amount paid to a railroad by the Government under § 209 of the Transportation Act to make up the minimum of operating income guaranteed for the six months next following the relinquishment of federal control was neither a gift nor a subsidy, but was income taxable under the Sixteenth Amendment and the Revenue Act of 1918. Pp. 286 U. S. 288-290.

72 Ct.Cls. 629, 52 F.2d 1040, affirmed.

Certiorari, 284 U.S. 616, to review a judgment rejecting a claim for refund of money collected by the Government as income tax. clubjuris

Page 286 U. S. 287