United States v. Boston & Maine Railroad

As indicated in Old Colony Trust Co. v. Commissioner of Internal Revenue, just decided, ante, p. 716, this case comes here by certificate from the Circuit Court of Appeals for the First Circuit and on the following statement:

“ This action is brought by the Boston & Maine Railroad to recover income taxes for the year 1917, claimed to have been erroneously collected. In the District Court [for the District of Massachusetts] the plaintiff recovered a judgment, for the full amount of its demand — $3,920.55 and interest. •

“ June 30,1900, the Fitchburg Railroad Company leased all its railroad and…