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BELT RY. CO. OF CHICAGO v. UNITED STATES

Nos. 77-1447 and 77-1448.

567 F.2d 717 (1977)

BELT RAILWAY COMPANY OF CHICAGO, Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 8, 1977.

Attorney(s) appearing for the Case

Robert E. Simpson, Vienna, Va., R. F. Koproske, Chicago, Ill., for Belt Railway Co.

Robert T. Duffy, Atty., Tax Division, Dept. of Justice, Washington, D.C., Thomas P. Sullivan, U. S. Atty., Chicago, Ill., for U.S.A.

Before CASTLE, Senior Circuit Judge, SWYGERT and SPRECHER, Circuit Judges.

SWYGERT, Circuit Judge.

The questions raised in this matter relate to section 281 of the Internal Revenue Code, 26 U.S.C. § 281, which provides for the taxation of terminal railroad corporations and their shareholders. The Government appeals from a district court ruling that plaintiff Belt Railway Company of Chicago filed an adequate refund claim and was entitled to a refund of taxes paid amounting to $124,174.90. The Government contends that plaintiff's claim...

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