Addison Miller, Inc. v. Commissioner of Taxation

Frank T. Gallagher, Judge.

Certiorari to the Board of Tax Appeals upon the relation of Addison Miller, Inc.

This case involves a relationship between two business entities, one named Addison Miller Company, the other named Addison Miller, Inc.

It appears from the record that prior to 1938 Addison Miller, Inc., hereinafter referred to as the corporation, was engaged in the busi ness of performing certain services for railroad companies, sncli as laying tracks, maintenance work on railroad tracks, cleaning and otherwise servicing railroad cars, and operating ore docks, etc.

In the year 1937 a…