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