LEHIGH & HUDSON RIVER RY. CO. v. COM'R OF INTERNAL REVENUE

No. 131.

36 F.2d 719 (1929)

LEHIGH & HUDSON RIVER RY. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 16, 1929.


Attorney(s) appearing for the Case

R. Kemp Slaughter and Hugh C. Bickford, both of Washington, D. C., for petitioner.

J. Louis Monarch, Sp. Asst. to Atty. Gen., and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and John Vaughan Groner, Sp. Asst. Atty. Gen., of counsel), for respondent.

Before MANTON, L. HAND, and MACK, Circuit Judges.


L. HAND, Circuit Judge.

The President seized the petitioner's railway under his war powers on December 28, 1917, and operated it by the Director General until its re-delivery on March 1, 1920. When seized, materials and supplies to the value of $336,000 were taken with it, which the Director General used at need in its operation. When he re-delivered it on March 1, 1920, he turned back supplies which had cost $223,000, of which it did not appear how many, if any,...

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