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WESTERN MARYLAND RAILWAY COMPANY v. UNITED STATES

Nos. 7081-7083.

227 F.2d 576 (1955)

WESTERN MARYLAND RAILWAY COMPANY, Appellant, v. UNITED STATES of America, Appellee (three cases).

United States Court of Appeals Fourth Circuit.

Decided December 6, 1955.

Attorney(s) appearing for the Case

James C. Herndon, Akron, Ohio, and William C. Purnell, Baltimore, Md. (Richard G. Herndon, Wheeling, W. Va., on the brief), for appellant.

George Cochran Doub, U. S. Atty., and Philip R. Miller, Atty. Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Atty., Dept. of Justice, Washington, D. C., and Robert R. Bair, Asst. U. S. Atty., Baltimore, Md., on the brief) for appellee.

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

PER CURIAM.

These are appeals by the Western Maryland Railway Company from adverse judgments in suits instituted to recover an alleged overpayment of excess profits taxes for the years 1943, 1944 and 1945. The claim of taxpayer in each case is based upon the contention that the Commissioner of Internal Revenue failed to include a sufficient amount in equity invested capital. The controversy relates to an equity reorganization of the Western Maryland Railroad occurring...

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