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BOSTON ELEVATED RY. CO. v. COMMISSIONER OF INT. REV.

No. 3780.

131 F.2d 161 (1942)

BOSTON ELEVATED RY. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

November 4, 1942.

Attorney(s) appearing for the Case

Charles W. Mulcahy, of Boston, Mass., Robert N. Miller, of Washington, D. C., and John H. Moran, of Boston, Mass., for petitioner.

Joseph N. Jones, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

During the years 1933-1937 the Commonwealth of Massachusetts paid certain sums to the Boston Elevated Railway Company, petitioner herein, to make up deficiencies in operating revenue. The Elevated Company did not report these sums as part of its gross income in its federal income tax returns for the years in question. The Board of Tax Appeals, in its decisions now under review, held that these sums should have been so included, and redetermined...

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