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BOSTON ELEVATED RAILWAY COMPANY v. COMMISSIONER

Docket No. 12893.

16 T.C. 1084 (1951)

BOSTON ELEVATED RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 16, 1951.

Attorney(s) appearing for the Case

Charles W. Mulcahy, Esq., Numa L. Smith, Jr., Esq., and J. Joseph Maloney, Jr., Esq., for the petitioner.

Melvin L. Sears, Esq., and Wm. C. W. Haines, Esq., for the respondent.

The respondent determined deficiencies in income taxes and declared value excess-profits taxes, as follows:

                                           Declared value
Year:                       Income tax   excess-profits tax

    1940 --------------     $15,440.87       ----------
    1941 --------------     805,165.72       $42,265.10
    1942 --------------   1,100,226.38        53,037.85
    1943 --------------     734,142.19   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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