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WESTERN MARYLAND RY. CO. v. COM'R OF INTERNAL REVENUE

No. 2837.

33 F.2d 695 (1929)

WESTERN MARYLAND RY. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

July 1, 1929.

Attorney(s) appearing for the Case

George P. Bagby and Eugene S. Williams, both of Baltimore, Md., for petitioner.

John Vaughan Groner, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Chester A. Gwinn and Humphreys & Gwinn, all of Washington, D. C., amici curiæ.

Before PARKER and NORTHCOTT, Circuit Judges, and SOPER, District Judge.

PARKER, Circuit Judge.

This is a petition by the Western Maryland Railway Company to review a decision of the Board of Tax Appeals. The point involved is the right of the railway company to deduct in its income returns for the years 1918 and 1919 an amortized portion of the bond discount arising upon the sale of bonds by The Western Maryland Railway Company, its predecessor in the ownership of its railroad property...

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