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COMMISSIONER OF INTERNAL REVENUE v. OLD COLONY R. CO.

No. 2515.

50 F.2d 896 (1931)

COMMISSIONER OF INTERNAL REVENUE v. OLD COLONY R. CO.

Circuit Court of Appeals, First Circuit.

June 10, 1931.

Attorney(s) appearing for the Case

Lionel A. Norman, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for Commissioner.

James S. Y. Ivins, of Washington, D. C. (Brewster, Ivins & Phillips, Kingman Brewster, and O. R. Folsom-Jones, all of Washington, D. C., on the brief), for Old Colony R. Co.

Before BINGHAM and WILSON, Circuit Judges, and LOWELL, District Judge.

LOWELL, District Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision of the Board of Tax Appeals. The suit concerns income taxes for the year 1921 which the Commissioner contends are due from the Old Colony Railroad Company.

In 1893 the Old Colony leased its railroad lines to the New York, New Haven & Hartford Railroad Company, under an arrangement whereby the New Haven was to operate the railroad and pay a certain rental,...

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