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HELVERING v. CLAIBORNE-ANNAPOLIS FERRY CO.

No. 4210.

93 F.2d 875 (1938)

HELVERING, Commissioner of Internal Revenue, v. CLAIBORNE-ANNAPOLIS FERRY CO. OF ANNAPOLIS, MD.

Circuit Court of Appeals, Fourth Circuit.

January 4, 1938.

Attorney(s) appearing for the Case

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

Ridgely P. Melvin, of Annapolis, Md., and A. Harding Paul, of Washington, D. C., for respondent.

Before PARKER and SOPER, Circuit Judges, and McCLINTIC, District Judge.

PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. The respondent taxpayer is a private corporation engaged in operating a ferry across the Chesapeake Bay between Annapolis on the Western shore and Claiborne and Metapeake on the Eastern shore. The distance across the bay at this point is 23 miles and taxpayer received from the state of Maryland for the maintenance of the ferry during the year 1931 the sum of $23,000, or $1...

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