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WABASH RAILROAD COMPANY v. UNITED STATES

No. 304-56.

164 F.Supp. 226 (1958)

WABASH RAILROAD COMPANY v. UNITED STATES.

United States Court of Claims.

July 16, 1958.

Attorney(s) appearing for the Case

James T. Lyon, Washington, D. C., for plaintiff. Claude W. Dudley, Joseph M. Jones, Bernard G. Ostmann and Robert T. Molloy, Washington, D. C., were on the briefs.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for the defendant. James P. Garland, Washington, D. C., was on the brief.

LITTLETON, Judge.

The Wabash Railroad Company, plaintiff herein, sues to recover $2,225,643.31, together with interest thereon as provided by law. The sum in suit represents interest assessed and collected by the Commissioner of Internal Revenue with respect to an alleged excess profits tax deficiency of $8,560,166.51 for the calendar year 1942.

Plaintiff's predecessor, Wabash Railway Company, was a railway company...

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