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

No. 4291.

97 F.2d 312 (1938)

RICHMOND, F. & P. R. CO. v. EARLY, Collector of Internal Revenue for the District of Virginia.

Circuit Court of Appeals, Fourth Circuit.

June 6, 1938.


Attorney(s) appearing for the Case

E. Randolph Williams, of Richmond, Va. (Edmund M. Preston, of Richmond, Va., on the brief), for appellant.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Seawall Key. Sp. Asst. to Atty. Gen., and Sterling Hutcheson, U. S. Atty., of Richmond, Va., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


SOPER, Circuit Judge.

Richmond, Fredericksburg and Potomac Railroad Company sued the Collector of Internal Revenue to recover the sum of $50,169.51 which the Railroad Company had paid to the Collector under protest on account of additional assessments of income taxes for the years 1920 and 1922 levied by the Commissioner of Internal Revenue in 1934. The deficiencies upon which the assessments were based consisted of income...

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