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UNITED STATES v. BOSTON & MAINE R. R.

Nos. 2235, 2218.

33 F.2d 889 (1928)

UNITED STATES v. BOSTON & MAINE R. R. OLD COLONY TRUST COMPANY et al., Executors, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 2, 1928.

Attorney(s) appearing for the Case

William E. Davis, of Washington, D. C., and Frederick H. Tarr, U. S. Atty., of Boston, Mass. (C. M. Charest, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel; J. M. Leinenkugel, Sp. Asst. U. S. Atty., of Boston, Mass., on the brief), for the United States.

Thornton Alexander, of Boston, Mass. (J. S. Y. Ivins, Kingman Brewster, Edmund S. Kochersperger, and O. R. Folsom-Jones, all of Washington, D. C., of counsel), for Boston & M. R. R.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Morton P. Fisher, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel Bureau of Internal Revenue, of Washington, D. C., of counsel), for Commissioner of Internal Revenue.

Root, Clark, Buckner, Howland & Ballantine, of New York City (Arthur A. Ballantine and George E. Cleary, both of New York City, of counsel), for Old Colony Trust Co. and another.

Question of law certified by the United States Circuit Court of Appeals for the First Circuit to the Supreme Court of the United States.

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

The facts in No. 2235 are as follows:

This action is brought by the Boston & Maine Railroad to recover income taxes for the year 1917, claimed to have been erroneously collected. In the District Court the plaintiff recovered a judgment for the full amount of its demand — $3,920.55 and interest.

June 30, 1900, the Fitchburg Railroad Company leased all its railroad and property of every description to the Boston & Maine Railroad for the term of...

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