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COMMISSIONER OF INTERNAL REVENUE v. UNION PAC. R. CO.

Nos. 221-227, Dockets 21907-21913.

188 F.2d 950 (1951)

COMMISSIONER OF INTERNAL REVENUE v. UNION PAC. R. CO.

United States Court of Appeals, Second Circuit.

Decided May 7, 1951.

Attorney(s) appearing for the Case

Charles Oliphant, Washington, D. C., Theron L. Caudle, Asst. Atty. Gen., Hilbert P. Zarky, Washington, D. C., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., for petitioner.

Joseph F. Mann, Frank E. Barnett and Arthur Z. Gray, New York City, for respondent.

Before L. HAND, Chief Judge, AUGUSTUS N. HAND, and CLARK, Circuit Judges.

L. HAND, Chief Judge.

This appeal concerns the deductions from income taxes taken by the Union Pacific Railroad during four years; there are six other appeals affecting that road and four affiliated roads, but, since all turn on the same questions, we shall discuss this one alone. Those questions are (1) whether the road, to which the Interstate Commerce Commission had until 1942 given leave to keep its books on a "Retirement Accounting" system, in computing deductions...

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