COMMISSIONER OF INTERNAL REVENUE v. MIDLAND VAL. R. CO.

No. 497.

57 F.2d 1042 (1932)

COMMISSIONER OF INTERNAL REVENUE v. MIDLAND VALLEY R. CO.

Circuit Court of Appeals, Tenth Circuit.

April 11, 1932.


Attorney(s) appearing for the Case

Morton K. Rothschild, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, L. A. Norman and J. T. Haslam, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel, on the brief), for petitioner.

Schofield Andrews, of Philadelphia, Pa. (William R. Spofford and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for respondent.

Before COTTERAL and McDERMOTT, Circuit Judges, and KENNAMER, District Judge.


COTTERAL, Circuit Judge.

The Commissioner of Internal Revenue determined there was a deficiency of $121,239.08, in the return made by the Midland Valley Railroad of income and profits tax for the calendar year 1920. A redetermination was sought by the company before the Board of Tax Appeals, which decided the deficiency was $23,333.66. The Commissioner has filed a petition for review of that decision.

The Commissioner found the deficiency arose by taxing the...

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