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LOUISVILLE, H. & ST. L. RY. CO. v. UNITED STATES

No. 1874.

20 F.Supp. 483 (1937)

LOUISVILLE, H. & ST. L. RY. CO. v. UNITED STATES.

District Court, W. D. Kentucky.

September 9, 1937.

Attorney(s) appearing for the Case

Sidney Smith and Woodward, Dawson & Hobson, all of Louisville, Ky., for plaintiff.

James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and Arthur D. Curran, Sp. Assts. to Atty. Gen., and Bunk Gardner, U. S. Atty., and Eli H. Brown, III, Asst. U. S. Atty., both of Louisville, Ky.

HAMILTON, District Judge.

This is an action by the Louisville, Henderson & St. Louis Railway Company, a steam railroad corporation, incorporated under the laws of the commonwealth of Kentucky, against the defendant, the United States of America, seeking to recover $32,910, together with interest thereon, which the plaintiff claims it overpaid the United States as income taxes for the calendar year 1931. The facts out of which the controversy arises are substantially...

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