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CHICAGO & N. W. RY. CO. v. COMMISSIONER OF INTERNAL REV.

Nos. 4805, 4814.

66 F.2d 61 (1933)

CHICAGO & N. W. RY. CO. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. CHICAGO & N. W. RY. CO.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied August 9, 1933.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and L. A. Norman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for Commissioner of Internal Revenue.

R. N. Van Doren and Nelson Trottman, both of Chicago, Ill., for Chicago & N. W. Ry. Co.

Before ALSCHULER and SPARKS, Circuit Judges, and FITZHENRY, District Judge.

FITZHENRY, District Judge.

The Chicago & North Western Railway Company, petitioner, appeals from the order of the United States Board of Tax Appeals in its case against the Commissioner of Internal Revenue. The Commissioner of Internal Revenue makes his cross-appeal from the order complained of in the original appeal. The chief questions involved in both appeals have to do with the undermaintenance during federal control of the taxpayer's property and the compromise...

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