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GREEN BAY & WESTERN RAILROAD CO. v. COMMISSIONER

Docket No. 111726.

3 T.C. 372 (1944)

GREEN BAY & WESTERN RAILROAD COMPANY AND THE AHNAPEE & WESTERN RAILWAY COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 28, 1944.

Attorney(s) appearing for the Case

Clarence Castimore, Esq., for the petitioners.

John D. Kiley, Esq., and Charles Munz, Esq., for the respondent.

The Commissioner has determined deficiencies in income tax against petitioner Green Bay & Western Railroad Co. and its affiliated corporation, the Ahnapee & Western Railway Co., of $30,143.03 for 1937 and $4,196.43 for 1939, a total of $34,339.46.

The deficiencies are due to several adjustments made by the Commissioner in the income tax returns filed by Green Bay & Western Railroad Co. and its affiliated corporation, the Ahnapee & Western Railway Co...

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