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COMMISSIONER OF INT. REV. v. BOSTON ELEVATED RY. CO.

No. 4620.

196 F.2d 923 (1952)

COMMISSIONER OF INTERNAL REVENUE v. BOSTON ELEVATED RY. CO.

United States Court of Appeals First Circuit.

May 21, 1952.

Attorney(s) appearing for the Case

Hilbert P. Zarky, Sp. Asst. to the Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson and Irving I. Axelrad, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Charles W. Mulcahy, of Boston, Mass., for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

MAGRUDER, Chief Judge.

The Commissioner of Internal Revenue determined various deficiencies in the income and excess profits taxes of the Boston Elevated Railway Company for the years 1940 to 1943, inclusive. In computing these deficiencies the Commissioner allowed as a deduction for each of the years in question the sum of $50,330.47, representing 1/28 of the sum of $1,409,253.35 which the taxpayer had paid to the Commonwealth of Massachusetts on August 19, 1931...

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