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NORFOLK SOUTHERN BUS CORP. v. COMMISSIONER OF INT. REV.

No. 4531.

107 F.2d 304 (1939)

NORFOLK SOUTHERN BUS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

November 6, 1939.

Attorney(s) appearing for the Case

O. R. Folsom-Jones, of Washington, D. C. (S. Burnell Bragg and W. B. Rodman, both of Norfolk, Va., on the brief), for petitioner.

Berryman Green, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

PARKER, SOPER, and NORTHCOTT, Circuit Judges.

PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals which denied to the petitioner, Norfolk Southern Bus Corporation, the right to file a consolidated tax return with the Norfolk-Southern Railroad Company under section 141 of the Revenue Act of 1934.1 It is admitted that all of the stock of petitioner is owned by the railroad company and that the principal business of that company is that of common...

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