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GEORGIA RY. & ELECTRIC CO. v. COMMISSIONER OF INT. REV.

No. 7738.

77 F.2d 897 (1935)

GEORGIA RY. & ELECTRIC CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 1, 1935.

Attorney(s) appearing for the Case

Walter T. Colquitt, of Atlanta, Ga., L. A. Gravelle, of Washington, D. C., Adrian C. Humphreys and Justin R. Whiting, both of New York, N. Y., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., J. Louis Monarch and Sewall Key, Sp. Assts. to the Atty. Gen., Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and W. Frank Gibbs, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

BRYAN, Circuit Judge.

On January 1, 1912, the Georgia Railway & Electric Company leased all its property of every description, including its street railway, electric light and heating plants, to the Georgia Railway & Power Company for a term of 999 years. In 1927 the lessor and the lessee were merged in the Georgia Power Company, and the lease was canceled. The Commissioner of Internal Revenue, in determining deficiencies in the lessor's income taxes for the...

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