4 T.C. 140 (1944), 3816, Atlantic Coast Line Railroad Co. v. Commissioner of Internal Revenue

Citation: 4 T.C. 140

Opinion Judge: OPPER, Judge:

Party Name: ATLANTIC COAST LINE RAILROAD COMPANY, WILMINGTON, NORTH CAROLINA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Robert R. Faulkner, Esq., for the petitioner. L. W. Creason, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissents. HILL, J., dissenting:

Case Date: September 30, 1944

Court: U.S. Tax Court