Case Name: Appeal of NEW YORK, BROOKLYN & MANHATTAN BEACH RAILWAY CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-02-08
Citations: 3 B.T.A. 606
Docket Number: Docket No. 4945
Parties: Appeal of NEW YORK, BROOKLYN & MANHATTAN BEACH RAILWAY CO.
Judges: Before Marquette, Moréis, GreeN, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 606–606

Head Matter:
Appeal of NEW YORK, BROOKLYN & MANHATTAN BEACH RAILWAY CO.
Docket No. 4945.
Submitted October 26, 1925.
Decided February 8, 1926.
Percy S. Crewe, Esq., for the Commissioner.
Before Marquette, Moréis, GreeN, and Love.

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.