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COMMISSIONER OF INTERNAL REVENUE v. OLD DOMINION S. S. CO.

No. 98.

47 F.2d 148 (1931)

COMMISSIONER OF INTERNAL REVENUE v. OLD DOMINION S. S. CO.

Circuit Court of Appeals, Second Circuit.

January 5, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, and Morton Poe Fisher, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. T. Haslam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Arthur A. Ballantine and George E. Cleary, both of New York City, for respondent.

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

MANTON, Circuit Judge.

The taxpayer's transportation system was seized and operated by the government, beginning January 1, 1918, and ending February 29, 1920. Just compensation for such use of the properties for the period was fixed at $899,938.53 and payment made under an agreement of September, 1921. The standard return for such use under the Federal Control Act (chapter 25, Act March 21, 1918, 40 Stat. 451) was exceeded by $409,067.92. The Board of Tax Appeals...

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