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COMMISSIONER OF INTERNAL REVENUE v. UNION PAC. R. CO.

No. 94.

86 F.2d 637 (1936)

COMMISSIONER OF INTERNAL REVENUE v. UNION PAC. R. CO.

Circuit Court of Appeals, Second Circuit.

November 30, 1936.

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., Sewall Key and Harry Marselli, Sp. Assts. to the Atty. Gen., and Darwin P. Kingsley, Jr., and Henry W. Clark, both of New York City, for respondent taxpayer.

A. C. Rearick and Paul Smith, both of New York City, for Chesapeake & Ohio Ry. Co., amici curiæ.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

This petition seeks a review of deficiencies in income taxes for the years 1924-1925-1926. The review involves three issues which will be referred to for convenience as "Sale of Block 394 Seattle Tide Lands"; "Sale to Kansas City Terminal Ry. Co.," and "Prior to 1909 Equipment Depreciation." The first two concern the sale of real property by an affiliate of respondent, and the third concerns the amount of loss which the taxpayer was entitled...

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