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TOLEDO TERMINAL RAILROAD COMPANY v. COMMISSIONER

Docket No. 16526.

13 T.C. 64 (1949)

THE TOLEDO TERMINAL RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 14, 1949.

Attorney(s) appearing for the Case

John J. Kendrick, Esq., and G. Charles Scharfy, Esq., for the petitioner.

Lawrence R. Bloomenthal, Esq., for the respondent.

The petitioner herein seeks a redetermination of the following deficiencies in income tax for the calendar years 1942 to 1944, inclusive:

1942 ---------------------------------------    $6,368.47
1943 ---------------------------------------     6.010.70
1944 ---------------------------------------     6,205.60
                                               __________
           Total----------------------------   $18,584.77

The principal issue...

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