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RAILWAY EXPRESS AGENCY v. COMMISSIONER OF INT. REV.

No. 186, Docket 20793.

169 F.2d 193 (1948)

RAILWAY EXPRESS AGENCY, Inc. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. RAILWAY EXPRESS AGENCY, Inc.

Circuit Court of Appeals. Second Circuit.

July 19, 1948.

Attorney(s) appearing for the Case

Floyd F. Toomey, of Washington, D. C. (Ellsworth C. Alvord and John P. Lipscomb, Jr., both of Washington, D. C., on the brief), for petitioner, Railway Express Agency, Inc.

Abbott M. Sellers, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent, Commissioner of Internal Revenue.

Before L. HAND, SWAN, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

These petitions for review, one brought by Railway Express Agency, Incorporated, and the other by the Commissioner of Internal Revenue, involve income and excess profits taxes for the years 1937 and 1938. Deficiencies in these taxes were originally determined by the Commissioner, but the Tax Court in a reasoned opinion, 8 T.C. 991, redetermined them at a lower figure, finding deficiencies in the income taxes of...

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