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HELVERING v. ST. LOUIS SOUTHWESTERN RY. CO.

No. 10605.

84 F.2d 857 (1936)

HELVERING, Commissioner of Internal Revenue, v. ST. LOUIS SOUTHWESTERN RY. CO.

Circuit Court of Appeals, Eighth Circuit.

July 27, 1936.

Attorney(s) appearing for the Case

Warren F. Wattles, Atty., Tax Division, Department of Justice, of Washington, D. C. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Claude W. Dudley, of Washington, D. C. (B. F. Batts, of St. Louis, Mo., on the brief), for respondent.

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

Before WOODROUGH and THOMAS, Circuit Judges, and DEWEY, District Judge.

WOODROUGH, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review the decision of the Board of Tax Appeals of June 29, 1935 (unreported).

It appears that the taxpayer, St. Louis Southwestern Railway Company, kept its accounts in accordance with the classification of accounts prescribed by the Interstate Commerce Commission, and its income was returned on an accrual basis. During the taxable year 1924, it retired certain equipment...

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