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BOSTON & M. R. R. v. COMMISSIONER OF INTERNAL REVENUE

No. 4705.

206 F.2d 617 (1953)

BOSTON & M. R. R. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, First Circuit.

July 29, 1953.

Attorney(s) appearing for the Case

Bernard J. Long, Washington, D. C. (Cann & Long, Washington, D. C., on the brief), for petitioner.

Helen Goodner, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Harry Baum, Special Assts. to the Atty. Gen., on the brief), for respondent.

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

MAGRUDER, Chief Judge.

In this case the Boston & Maine Railroad petitions for review of a decision of the Tax Court of the United States determining that for the calendar year 1941 there is a deficiency in petitioner's income tax in the sum of $937,984.56. The controversy relates to (1) the proper year, and (2) the proper amount, of the deductions which petitioner is entitled to take on account of railroad properties which were acquired by it some time prior to...

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