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HELVERING v. TERMINAL R. ASS'N OF ST. LOUIS

No. 10771.

89 F.2d 739 (1937)

HELVERING, Com'r of Internal Revenue, v. TERMINAL R. ASS'N OF ST. LOUIS.

Circuit Court of Appeals, Eighth Circuit.

April 19, 1937.

Attorney(s) appearing for the Case

Warren F. Wattles, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

James M. Chaney, of St. Louis, Mo. (T. M. Pierce, of St. Louis, Mo., on the brief), for respondent.

Before STONE, GARDNER, and WOODROUGH, Circuit Judges.

STONE, Circuit Judge.

This is a petition brought by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals disallowing a determination of a deficiency tax by the Commissioner.

The taxpayer is a corporation conducting a terminal railroad business at St. Louis, Mo. It owns the outstanding capital stock of the St. Louis Merchants Bridge Terminal Railway Company and of the Wiggins Ferry Company, which last company owns all of the...

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