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KENTUCKY & INDIANA TERMINAL RAILROAD CO. v. UNITED STATES

Civ. A. No. 3966.

208 F.Supp. 589 (1962)

KENTUCKY & INDIANA TERMINAL RAILROAD COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Kentucky, at Louisville.

July 30, 1962.

Attorney(s) appearing for the Case

Louis Seelbach, Middleton, Seelbach, Wolford, Willis & Cochran, Louisville, Ky., for plaintiff.

Robert F. Sama, Atty., U. S. Dept. of Justice, Washington, D. C., Wm. E. Scent, U. S. Atty., Louisville, Ky., for defendant.

SHELBOURNE, District Judge.

This action was filed April 26, 1960, by the Kentucky & Indiana Terminal Railroad Company, a Kentucky corporation hereinafter referred to as K & I, against the United States of America to recover $55,958.79, the aggregate of an alleged deficiency in income tax for the year 1951 of $39,427.87 and interest on same in the amount of $16,530.92.

FINDINGS OF FACT

As admitted in the pleadings, disclosed in answers to...

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