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CHICAGO, R. I. & P. RY. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4320.

47 F.2d 990 (1931)

CHICAGO, R. I. & P. RY. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

March 26, 1931.

Attorney(s) appearing for the Case

W. F. Peter, of Chicago, Ill., M. L. Bell, of New York City, and W. F. Dickinson and A. B. Enoch, both of Chicago, Ill., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., John H. McEvers, Sewall Key, and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Percy Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

EVANS, Circuit Judge.

This appeal involves petitioner's 1916, 1917, 1918, and 1919 income taxes and also its 1917 additional profits tax. The Board of Tax Appeals entered a single order upon petitioner's three copending petitions. Review of the Board's decision is therefore sought through a single petition to this court.

Numerous questions are presented. The facts bearing on each issue are free from controversy.

Deductibility of Penalties. Petitioner...

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