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ANN ARBOR R. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7397.

97 F.2d 343 (1938)

ANN ARBOR R. CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 9, 1938.

Attorney(s) appearing for the Case

L. H. Strasser, of St. Louis, Mo., and Gustavus Ohlinger, of Toledo, Ohio (N. S. Brown and L. H. Strasser, both of St. Louis, Mo., and Geo. H. Beckwith and Gustavus Ohlinger, both of Toledo, Ohio, on the brief), for petitioners.

Morton K. Rothschild, of Washington, D. C. (James W. Morris, Sewall Key, and Morton K. Rothschild, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.

SIMONS, Circuit Judge.

This review involves income taxes of the Ann Arbor Railroad Company and its subsidiary for 1920, asserted by the respondent and redetermined by the Board of Tax Appeals as a result of disallowance of maintenance expenditures on the ground they were made not with the funds of the roads but out of allowances by the Director General of Railroads for undermaintenance during government operation. The taxpayers contend they received nothing for undermaintenance...

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