Louisville, H. & St. L. Ry. Co. v. United States

HAMILTON, District Judge.

This is an action by the Louisville, Henderson & St. Louis Railway Company, a steam railroad corporation, incorporated under the laws of the commonwealth of Kentucky, against the defendant, the United States of America, seeking to recover $32,910, together with interest thereon, which the plaintiff claims it overpaid the United States as income taxes for the calendar year 1931. The facts out of which the controversy arises are substantially as follows:

The Louisville & Nashville Railroad Company, incorporated under the laws of the commonwealth of Kentucky, before 1905,…