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CHICAGO AND WESTERN INDIANA RAILROAD CO. v. C. I. R.

No. 13509.

303 F.2d 796 (1962)

CHICAGO AND WESTERN INDIANA RAILROAD COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

Rehearing Denied July 30, 1962.

Attorney(s) appearing for the Case

Harold A. Smith, David J. Hardy, James D. Head, Charles F. Marquis, Chicago, Ill., Winston, Strawn, Smith & Patterson, Chicago, Ill., of counsel, for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Robert L. Waters, Atty., Tax Div., Lee A. Jackson, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and DUFFY and SWYGERT, Circuit Judges.

SWYGERT, Circuit Judge.

Taxpayer, Chicago and Western Indiana Railroad Company, an Illinois Corporation, appeals from a decision of the Tax Court which upheld a determination by the Commissioner of Internal Revenue that there were deficiencies in taxpayer's federal income tax for the years 1950 and 1951 in the respective amounts of $361,191.04 and $326,882.60. The import of the Tax Court's ruling was that taxpayer had either...

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