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TRANSYLVANIA R. CO. v. COMMISSIONER OF INTERNAL REV.

No. 4325.

99 F.2d 69 (1938)

TRANSYLVANIA R. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 4, 1938.

Attorney(s) appearing for the Case

James M. McCready, of Pittsburgh, Pa. (R. T. M. McCready, of Pittsburgh, Pa., on the brief), for petitioner.

Howard P. Locke, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and CHESNUT, District Judge.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving income taxes of the Transylvania Railroad Company, a North Carolina Corporation, here referred to as the petitioner, for the year 1932, in the amount of $1,950.72. The opinion of the Board is reported in 36 B.T.A. 333.

The petitioner is the owner of a railroad approximately forty-two miles in length, running from Hendersonville, North Carolina...

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