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PITTSBURGH, ALLEGHENY & MCKEES ROCKS RAILROAD COMPANY v. COMMISSIONER

Docket No. 10846.

6 T.C.M. 864 (1947)

Pittsburgh, Allegheny & McKees Rocks Railroad Company v. Commissioner.

United States Tax Court.

Entered July 16, 1947.

Attorney(s) appearing for the Case

Lee W. Eckels, Esq., 2812 Grant Bldg., Pittsburgh, Pa., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

A deficiency in income tax of $3,535.57 determined against petitioner for the year 1942 is placed in issue by this proceeding. The question is the deductibility of interest on indebtedness owed by petitioner to its parent.

[The Facts]

All of the facts have been stipulated and are hereby found accordingly. Petitioner filed its income tax return for the instant year with the...

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