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TAIT v. WESTERN MARYLAND RY. CO.

No. 3367.

62 F.2d 933 (1933)

TAIT, Collector of Internal Revenue, v. WESTERN MARYLAND RY. CO.

Circuit Court of Appeals, Fourth Circuit.

January 10, 1933.

Attorney(s) appearing for the Case

Charles G. Page, Asst. U. S. Atty., and Simon E. Sobeloff, U. S. Atty., both of Baltimore, Md. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for appellant.

Eugene S. Williams, of Baltimore, Md., for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

This case renews the controversy that was before this court in Western Maryland Railway Co. v. Commissioner of Internal Revenue (C. C. A.) 33 F.2d 695, upon a petition to review a decision of the Board of Tax Appeals with regard to the income tax liability of the railway company for the years 1918 and 1919. The Board had denied the right of the railway company to deduct from its gross income for these years an...

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