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SPRINGFIELD ST. RY. CO. v. UNITED STATES

No. 93-75.

577 F.2d 700 (1978)

SPRINGFIELD STREET RAILWAY COMPANY v. The UNITED STATES.

United States Court of Claims.

May 17, 1978.

Attorney(s) appearing for the Case

Charles L. Kades, New York City, Atty. of Record, for plaintiff; James R. Eustis, Jr., New York City, of counsel.

Bruce W. Reynolds, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant; Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D.C., of counsel.

Before NICHOLS, KASHIWA, and MILLER, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

MILLER, Judge:

This case is before the court on cross-motions for summary judgment. Petitioner, Springfield Street Railway Company ("Springfield"), seeks recovery of income taxes totaling $123,898 plus interest for its taxable years 1965 through 1969. The taxes and interest were assessed following audits by the Internal Revenue Service which added to Springfield...

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