Case Name: Appeal of EL PASO & SOUTHWESTERN CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-06-11
Citations: 2 B.T.A. 44
Docket Number: Docket No. 672
Parties: Appeal of EL PASO & SOUTHWESTERN CO.
Judges: Before Sternhagen, Littleton, Marquette, and Teammell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 44–45

Head Matter:
Appeal of EL PASO & SOUTHWESTERN CO.
Docket No. 672.
Submitted April 20, 1925.
Decided June 11, 1925.
Gordon M. Buck, Alfred P. Thom, G. L. Andrus, G. G. Paulding, and S. T. Bledsoe, Esgs., for the taxpayer.
Percy /S'. Crewe and Laurence Graves, Esgs., for the Commissioner.
John E. McOlure, Esq., amicus curiae.
Before Sternhagen, Littleton, Marquette, and Teammell.

Opinion:
OPINION.
Sternhagen:
The sole issue is similar to that presented in the Appeal of New York, Ontario & Western Ry. Co., 1 B. T. A. 1172, decided May 21, 1925, and the opinion is in all respects applicable' here.