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HELVERING v. ST. LOUIS SOUTHWESTERN RY. CO.

Nos. 9641, 9645.

66 F.2d 633 (1933)

HELVERING, Commissioner of Internal Revenue, v. ST. LOUIS SOUTHWESTERN RY. CO. ST. LOUIS SOUTHWESTERN RY. CO. v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied October 12, 1933.

Attorney(s) appearing for the Case

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Claude W. Dudley, of Washington, D. C. (Emmet T. Carter, of St. Louis, Mo., on the brief), for St. Louis Southwestern Ry. Co.

Before STONE and WOODROUGH, Circuit Judges, and MUNGER, District, Judge.

STONE, Circuit Judge.

No. 9641 is a petition by the Commissioner to review a determination by the Board of Tax Appeals that the sum of $2,461,397.23, representing a part of compensation to respondent during federal control, should be allocated to the years 1918, 1919, and the first two months of 1920, instead of being regarded as income for the year 1923. Case No. 9645 is a petition for review by the railway company from a companion decision allocating $192,967.54...

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