Chicago, R. I. & P. Ry. Co. v. Excise Board

This is an appeal by both the protestant and the excise board from a judgment of the Court of Tax Review sustaining the protest of the plaintiff in error as to some of the items protested and denying its protest as to some of the items protested. The items protested were for the fiscal year commencing July 1, 1932. The cause was not briefed in this court until after the beginning of the fiscal year commencing July 1, 1933. The parties hereinafter will be referred to as protestant and protestee.

The protestant’s first contention is that there was error in denying its protest relating to the…