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COMMISSIONER OF INTERNAL REVENUE v. OLD COLONY R. R.

No. 2200.

26 F.2d 408 (1928)

COMMISSIONER OF INTERNAL REVENUE v. OLD COLONY R. R.

Circuit Court of Appeals, First Circuit.

May 31, 1928.

Attorney(s) appearing for the Case

V. J. Heffernan, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, General Counsel Bureau of Internal Revenue, of Washington, D. C., on the brief), for petitioner.

James S. Y. Ivins, of Washington, D. C. (Arthur W. Blackman, of Boston, Mass., Joseph D. Brady, of New Haven, Conn., and J. W. Edwards, of Washington, D. C., on the brief), for Old Colony Railroad.

Samuel H. Cady, of Chicago, Ill., and Nelson Trottman, of Milwaukee, Wis., amici curiæ

Before BINGHAM and JOHNSON, Circuit Judges, and HALE, District Judge.

BINGHAM, Circuit Judge.

This is a petition to review a final order of the Board of Tax Appeals, setting aside an order of the Commissioner of Internal Revenue assessing a deficiency income tax against the Old Colony Railroad Company for the calendar year 1920.

March 1, 1893, the Old Colony leased its lines and property to the New York, New Haven & Hartford Railroad Company for a series of years, and the lease was in force during the year 1920. In it the...

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