Terminal Railroad Ass'n of St. Louis v. Commissioner

*1160OPINION.

Phillips:

The petitions raise numerous issues. The parties have filed a stipulation by which much of the evidence is introduced into the record. In this stipulation petitioner abandons several of the errors assigned and the respondent confesses error, in whole or in part, as to others. Proper adjustment may be made upon recomputation of the deficiency under Bule 50.

It is urged by petitioner that during the years here involved it ivas affiliated with the St. Louis Bridge Co. and the Tunnel Railroad of St. Louis. This issue was before the Board in St. Louis Bridge Co. v. Commissioner,…