GULF, M. & N. R. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8022.

83 F.2d 788 (1936)

GULF, M. & N. R. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 11, 1936.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for petitioner.

S. Dee Hanson, of Washington, D. C., Sewall Key, Sp. Asst. to Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, for the Department of the Treasury, and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.


HOLMES, Circuit Judge.

The Gulf, Mobile & Northern Railroad Company petitioned the Board of Tax Appeals for a redetermination of a deficiency assessment made by the Commissioner of Internal Revenue against said company for income taxes for the years 1928 and 1929. The Board sustained the Commissioner's determination; overruled a motion for reconsideration; and the case comes here on petition of the railroad company for review of the Board's decision. The two main...

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