Baltimore & O. R. Co. v. Magruder

WILLIAM C. COLEMAN, District Judge.

This is a suit for the recovery of income taxes for the year 1936, claimed by the plaintiff to have been improperly assessed by reason of the fact that the Commissioner of Internal Revenue disallowed a certain deduction from income which- the-plaintiff took in its income tax return for that year.

The jurisdiction of this Court is based; upon Section 24(5) of the Judicial Code,. 28 U.S.C.A. § 41(5). The plaintiff filed a motion for summary judgment on the' ground that there is no genuine issue as to-any material fact and that plaintiff is entitled to a…