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TEXAS & P. RY. CO. v. UNITED STATES

No. M-53.

3 F.Supp. 539 (1933)

TEXAS & P. RY. CO. v. UNITED STATES.

Court of Claims.

May 29, 1933.

Attorney(s) appearing for the Case

Robert Anderson, of Washington, D. C. (Adrian C. Humphreys, of New York City, on the brief), for plaintiff.

Joseph H. Sheppard and W. W. Scott, both of Washington, D. C., for the United States.

Before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, WHALEY, and GREEN, Judges.

LITTLETON, Judge.

The question presented in this case is the same as that decided in Denver Rock Drill Mfg. Co. v. United States, 59 F.2d 834, 75 Ct. Cl. 475, in which we held that where there was no excess profits tax payable in a year subsequent to a taxable year in which the taxpayer failed to take adequate deductions from income there was no decrease in invested capital within the meaning of sections 281 (c) and 284 (c) of the...

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