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NORFOLK & W. RY. CO. v. UNITED STATES

52 F.2d 967 (1931)

NORFOLK & W. RY. CO. v. UNITED STATES et al.

District Court, W. D. Virginia.

October 16, 1931.

Attorney(s) appearing for the Case

S. King Funkhouser, of Roanoke, Va., D. Lynch Younger, of Washington, D. C., and Theodore W. Reath, of Philadelphia, Pa. (Funkhouser, Apperson & Whittle, of Roanoke, Va., on the brief), for petitioner.

Elmer B. Collins, Sp. Asst. to Atty. Gen., John Lord O'Brian, Asst. to Atty. Gen., and John Paul, U. S. Atty., of Harrisonburg, Va., for the United States.

Nelson Thomas and Daniel W. Knowlton, both of Washington, D. C. (Nelson Thomas, of Washington, D. C., on the brief), for Interstate Commerce Commission.

Before PARKER, Circuit Judge, and McDOWELL and WAY, District Judges.

PARKER, Circuit Judge.

This is a suit instituted by the Norfolk & Western Railway Company against the United States and the Interstate Commerce Commission, to enjoin the enforcement of an accounting order of the commission which directs the railway company to include its investment in certain coal mines under balance sheet account 705, which embraces miscellaneous or nontransportation property. The company alleges that these mines are operated in connection with...

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