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HELVERING v. RICHMOND, F. & P. R. CO.

No. 4115.

90 F.2d 971 (1937)

HELVERING, Com'r of Internal Revenue, v. RICHMOND, F. & P. R. CO.

Circuit Court of Appeals, Fourth Circuit.

June 14, 1937.

Attorney(s) appearing for the Case

Berryman Green, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

E. Randolph Williams, of Richmond, Va., for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and HARRY E. WATKINS, District Judge.

PARKER, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals relating to the 1929 income tax of the Richmond, Fredericksburg & Potomac Railroad Company. The question involved is the right of the taxpayer to a deduction on account of guaranteed "dividends" paid during the tax year on certain guaranteed stock, which constituted a first lien on taxpayer's assets both with respect to the principal...

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