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COMMISSIONER OF INT. REV. v. NORFOLK SOUTHERN R. CO.

No. 3274.

63 F.2d 304 (1933)

COMMISSIONER OF INTERNAL REVENUE v. NORFOLK SOUTHERN R. CO.

Circuit Court of Appeals, Fourth Circuit.

January 31, 1933.

Attorney(s) appearing for the Case

J. Louis Monarch, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Morton K. Rothschild, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and L. A. Norman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

W. B. Rodman, of Norfolk, Va., and Hugh C. Bickford, of Washington, D. C. (C. M. Bain, of Norfolk, Va., and R. Kemp Slaughter, of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and CHESNUT, District Judge.

CHESNUT, District Judge.

This case is here upon the petition of the Commissioner of Internal Revenue to review a decision of the United States Board of Tax Appeals relating to the income tax of the respondent, the Norfolk Southern Railroad Company, a Virginia corporation, for the tax year 1920. 22 B. T. A. 302.

Two items of alleged income are presented for determination. One may be briefly disposed of. During 1920 the railroad purchased and retired some of...

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