Southern Pacific Co. v. Commissioner

SOUTHERN PACIFIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

SOUTHERN PACIFIC RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

CENTRAL PACIFIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Southern Pacific Co. v. Commissioner

Docket Nos. 7718, 18333, 18337.

United States Board of Tax Appeals

17 B.T.A. 410; 1929 BTA LEXIS 2302;

September 23, 1929, Promulgated

J. R. Bartles, Esq., for the petitioners.

W. Frank Gibbs, Esq., for the respondent.

GREEN

OPINION.

GREEN: These matters came on for rehearing on the respondent's motion to dismiss for…