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WESTERN MARYLAND RAILWAY COMPANY v. UNITED STATES

Civ. Nos. 6631, 6704, 7549.

131 F.Supp. 873 (1955)

WESTERN MARYLAND RAILWAY COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Maryland, Civil Division.

May 18, 1955.

Attorney(s) appearing for the Case

James C. Herndon, Akron, Ohio, Richard G. Herndon, Wheeling, W. Va., and William C. Purnell, Baltimore, Md., for plaintiff.

George Cochran Doub, U. S. Atty., and Robert R. Bair, Asst. U. S. Atty., Baltimore, Md., and Philip R. Miller, Sp. Asst. to the Atty. Gen., H. Brian Holland, Asst. Atty. Gen., and Andrew D. Sharpe, Sp. Asst. to the Atty. Gen., for defendant.

THOMSEN, District Judge.

These three actions for refund of corporate excess profits taxes and interest paid by plaintiff for the years 1943, 1944 and 1945, following assessment of additional taxes by the Commissioner of Internal Revenue, have been consolidated for trial. In arriving at profits subject to excess profits tax during those years, the law allowed certain alternative credits to taxpayers. I.R.C. of 1939, 26...

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