CHARLOTTE UNION BUS STATION v. COMMISSIONER OF INT. REV.

No. 6684.

209 F.2d 586 (1954)

CHARLOTTE UNION BUS STATION, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided January 4, 1954.


Attorney(s) appearing for the Case

Shearon Harris, Charlotte, N. C., for petitioner.

Joseph F. Goetten, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


PARKER, Chief Judge.

This is a petition to review a decision of the Tax Court affirming assessment of income and excess profits taxes against the Charlotte Union Bus Station, Inc., for the taxable years ending July 31, 1945, 1946 and 1947. See 19 T.C. 336. Taxpayer is a corporation owning a bus terminal building in Charlotte, N. C. It was organized by three of the principal bus companies using its facilities. These owned all of its...

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