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CHICAGO NORTH SHORE & MILWAUKEE RY. CO. v. UNITED STATES

No. 14178.

326 F.2d 860 (1964)

CHICAGO NORTH SHORE AND MILWAUKEE RAILWAY COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Seventh Circuit.

March 9, 1964.

Attorney(s) appearing for the Case

Melvan M. Jacobs, Chicago, Ill., Elden McFarland, Washington, D. C., Charles D. Leist, Chicago, Ill., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Karl Schmeidler, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Frank E. McDonald, U. S. Atty., Chicago, Ill., Lee A. Jackson, Joseph Kovner, Attorneys, Department of Justice, Washington, D. C., James P. O'Brien, U. S. Atty., of counsel, for appellee.

Before DUFFY, KNOCH and SWYGERT, Circuit Judges.

Probable Jurisdiction Noted March 9, 1964.

Probable Jurisdiction Noted March 9, 1964. See 84 S.Ct. 798.

SWYGERT, Circuit Judge.

The Chicago North Shore and Milwaukee Railway Company brought this action for a refund of federal income taxes for the year 1945 in the amount of $198,276.93, plus interest. The district court denied the refund. Plaintiff (identified as the Railway) is the successor in interest to the Chicago North Shore and Milwaukee Railroad...

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