Appeal of Norfolk & Western Railway Co.
3 B.T.A. 597
United States Board of Tax Appeals·Decided February 4, 1926·No. Docket No. 3601·Published·Cited by 1 cases
Opinion
DECISION.
The deficiency should be computed by excluding from the taxpayer’s income the amount of the tax borne by the Director General of Railroads. Appeal of New York, Ontario & Western Ry. Co., 1 B. T. A. 1172. Final determination will be settled on 7 days’ notice, under Rule 50.
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Appeal of Norfolk & Western Railway Co., 3 B.T.A. 597 (bta 1926).
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Related
Norfolk & W. R. Co. v. Commissioner
3 B.T.A. 597 (Board of Tax Appeals, 1926)