NEW YORK, C. & S. L. R. R. CO. v. HELVERING

Nos. 6155, 6156.

71 F.2d 956 (1934)

NEW YORK, C. & ST. L. R. R. CO. v. HELVERING, Commissioner of Internal Revenue (two cases).

Court of Appeals of the District of Columbia.

Decided June 4, 1934.


Attorney(s) appearing for the Case

Claude W. Dudley, of Washington, D. C., for petitioners.

E. Barrett Prettyman, E. C. Algire, Sewall Key, J. Louis Monarch, Frank J. Wideman, and Erwin N. Griswold, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


GRONER, Associate Justice.

Petitioner is a railroad company formed in 1923 by the consolidation of five railroad companies, one of which was Lake Erie & Western Railroad Company, hereinafter referred to as Lake Erie. The case involves the tax liability of Lake Erie for the taxable year 1920. Petitioner admits liability for whatever tax may be found to be due by Lake Erie for the year in question.

The Board's findings of fact cover 61 pages of the printed...

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