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UNION PACIFIC RAILROAD COMPANY v. COMMISSIONER OF INTERNAL REVENUE

69 F.2d 966 (1934)

UNION PACIFIC RAILROAD COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Second Circuit.

March 7, 1934.

Attorney(s) appearing for the Case

Henry W. Clark, of New York City, for petitioner.

Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

The taxpayer has petitioned for a rehearing as to the deduction of a loss incurred on the exchange of Navigation Company bonds in 1921. The Board held that the petitioner had not sustained the burden of proof that the Navigation Company bonds were held for investment. The petitioner complains that our opinion goes beyond an affirmance of this finding as to burden of proof and makes an affirmative finding of fact that the Navigation bonds were held for...

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