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THE AKRON, CANTON & YOUNGSTOWN RAILROAD COMPANY v. COMMISSIONER

Docket No. 37357.

22 T.C. 648 (1954)

THE AKRON, CANTON & YOUNGSTOWN RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 25, 1954.

Attorney(s) appearing for the Case

Warren E. Hacker, Esq., for the petitioner.

James F. Kennedy, Jr., Esq., for the respondent.

The Commissioner determined deficiencies in income tax for the taxable periods ending on December 31 of the years 1944 through 1949, as are set forth below. The first taxable period of the petitioner was from February 1 through December 31, 1944.

Taxable period                                  Deficiency

1944 ----------------------------------------   $10,343.72
1945 ----------------------------------------     9,035.40
1946 ---------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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