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Columbus and Greenville Railway Company v. Commissioner of Internal Revenue

358 F.2d 294, 17 A.F.T.R.2d (RIA) 643, 1966 U.S. App. LEXIS 6760
CourtCourt of Appeals for the Fifth Circuit
DecidedMarch 24, 1966
Docket22227
StatusPublished
Cited by43 cases

This text of 358 F.2d 294 (Columbus and Greenville Railway Company v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Columbus and Greenville Railway Company v. Commissioner of Internal Revenue, 358 F.2d 294, 17 A.F.T.R.2d (RIA) 643, 1966 U.S. App. LEXIS 6760 (5th Cir. 1966).

Opinion

PER CURIAM:

This case is before this Court on petition for review of the decision of the Tax Court which is reported in 42 T.C. 834. Reference is made to that opinion for exposition of the facts of this case and for the complete findings of the Tax Court.

*295 The Tax Court found “the cost of the property to petitioner and petitioner’s actual outlay for the property did not include any part of the $2,038,335.80 here in controversy.” 42 T.C. 834.

We believe this finding is dispositive of the case, and since it is not “clearly erroneous,” we must affirm the Tax Court under the doctrine of Commissioner of Internal Revenue v. Duberstein, 1960, 363 U.S. 278, 290-291, 80 S.Ct. 1190, 4 L.Ed.2d 1218.

Affirmed.

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Bluebook (online)
358 F.2d 294, 17 A.F.T.R.2d (RIA) 643, 1966 U.S. App. LEXIS 6760, Counsel Stack Legal Research, https://law.counselstack.com/opinion/columbus-and-greenville-railway-company-v-commissioner-of-internal-revenue-ca5-1966.