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WESTERN MARYLAND R. CO. v. TAIT

Nos. 4172, 4174, 4469.

53 F.2d 211 (1931)

WESTERN MARYLAND R. CO. v. TAIT, Internal Revenue Collector (two cases). SAME v. UNITED STATES.

District Court, D. Maryland.

October 20, 1931.

Attorney(s) appearing for the Case

Eugene S. Williams, of Baltimore, Md., for plaintiff.

D. A. Taylor, Bureau of Internal Revenue, of Washington, D. C., and Simon E. Sobeloff, U. S. Atty., of Baltimore, Md., for defendants.

COLEMAN, District Judge.

These are three suits brought by the Western Maryland Railway Company to recover the sum of $56,557.36 in income taxes, for the six calendar years 1920 to 1925, inclusive, which it claims were erroneously and unlawfully assessed against and collected from it. The precise question involved is whether the railway company had the right to deduct, in its income tax returns for each of these years, an amortized portion of the bond discount arising...

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