KANSAS CITY, ST. L. & C. R. CO. v. COMMISSIONER OF INTERNAL REV.

No. 4924.

131 F.2d 940 (1942)

KANSAS CITY, ST. L. & C. R. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

November 12, 1942.


Attorney(s) appearing for the Case

Arthur D. Walton, Jr., of Chicago, Ill. (Silas H. Strawn, Frank H. Towner, and Edward G. Ince, all of Chicago, Ill., on the brief), for petitioner.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.


DOBIE, Circuit Judge.

This appeal is a review of a decision of the United States Board of Tax Appeals (hereinafter called the Board) in a proceeding in which the Kansas City, St. Louis and Chicago Railroad Company (hereinafter called the Lessor) sought: (1) the allowance of a claim for refund for overpayment of income taxes for the year 1933 in the amount of $19,398.44, and (2) the reversal of the Commissioner of Internal...

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