SOUTHERN RY. CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3707-3710.

74 F.2d 887 (1935)

SOUTHERN RY. CO. v. COMMISSIONER OF INTERNAL REVENUE (three cases). HELVERING, Commissioner of Internal Revenue, v. SOUTHERN RY. CO.

Circuit Court of Appeals, Fourth Circuit.

January 8, 1935.


Attorney(s) appearing for the Case

W. T. Joyner and Sidney S. Alderman, both of Washington, D. C. (S. R. Prince, of Washington, D. C., on the brief), for Southern Ry. Co. and affiliated corporations.

Morton K. Rothschild, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


PARKER, Circuit Judge.

These are petitions to review decisions of the Board of Tax Appeals relating to tax assessments against the Southern Railway Company and its affiliated corporations for the years 1920, 1921, and 1922. The principal questions involved relate to the treatment of allowances made the railway company and its affiliates by the Director General of Railroads on account of undermaintenance and as additional compensation...

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