BALTIMORE & O. R. CO. v. MAGRUDER

No. 1950.

77 F.Supp. 156 (1948)

BALTIMORE & O. R. CO. v. MAGRUDER, Collector of Internal Revenue.

District Court, D. Maryland.

April 1, 1948.


Attorney(s) appearing for the Case

Hershey, Donaldson, Williams & Stanley, of Baltimore, Md. (John S. Stanley and D. Heyward Hamilton Jr., both of Baltimore, Md., of counsel), for plaintiff.

Theron Lamar Candle, Asst. Atty. Gen., Andrew D. Sharpe and Arthur L. Jacobs, Sp. Assts. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., and Anthony Purcell, Asst. U. S. Atty., both of Baltimore, Md., for defendant.


WILLIAM C. COLEMAN, District Judge.

This is a suit for the recovery of income taxes for the year 1936, claimed by the plaintiff to have been improperly assessed by reason of the fact that the Commissioner of Internal Revenue disallowed a certain deduction from income which the plaintiff took in its income tax return for that year.

The jurisdiction of this Court is based upon Section 24(5) of the Judicial Code, 28 U.S.C.A. § 41(5). The plaintiff filed...

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