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WEST VIRGINIA NORTHERN RAILROAD CO. v. C. I. R.

No. 8087.

282 F.2d 63 (1960)

WEST VIRGINIA NORTHERN RAILROAD COMPANY, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided September 19, 1960.

Attorney(s) appearing for the Case

Edwin S. Henry, Jr., Philadelphia, Pa. (Saul, Ewing, Remick & Saul, Philadelphia, Pa., on brief), for petitioner.

William A. Friedlander, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on brief), for respondent.

Before SOPER and HAYNSWORTH, Circuit Judges, and CHARLES F. PAUL, District Judge.

SOPER, Circuit Judge.

In this case review of the decision of the Tax Court is sought, wherein the court upheld the determination of the Commissioner of Internal Revenue of deficiencies in the income tax returns of West Virginia Northern Railroad Company for the years 1951, 1952, and 1953 in the respective amounts of $11,355.42, $20,035.93, and $13,718.66.

The taxpayer railroad company operates eleven miles of track between Kingwood and Tunnelton, West Virginia...

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