DENVER & RIO GRANDE WESTERN RAILROAD CO. v. C. I. R.

Nos. 6270, 6271.

279 F.2d 368 (1960)

DENVER & RIO GRANDE WESTERN RAILROAD COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

May 27, 1960.


Attorney(s) appearing for the Case

Stanley Worth and Jules G. Korner III, Washington, D. C. (J. Gilmer Korner, Jr., Blair, Korner, Doyle & Worth, Washington, D. C., and T. A. White, General Attorney, Denver, Colo., of Counsel, on the brief), for petitioner.

Grant W. Wiprud, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Carolyn R. Just, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before PICKETT and BREITENSTEIN, Circuit Judges, and SAVAGE, District Judge.


BREITENSTEIN, Circuit Judge.

These are petitions to review decisions of the Tax Court1 affirming actions of the Commissioner in assessing deficiencies against the petitioning railroad,2 a common carrier by rail operating principally in the states of Colorado and Utah. Case No. 6270 involves deficiencies for the years 1951 and 1952 in the amounts of $32,191.99 and $102,325.05, respectively.

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