Case: Appeal of NORFOLK & WESTERN RAILWAY CO.
Abbreviation: Appeal of Norfolk & Western Railway Co.
Decision Date: 1926-02-04
Docket Number: Docket No. 3601
Citation: 3 B.T.A. 597
Volume: 3
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of NORFOLK & WESTERN RAILWAY CO.
Judges: Before Marquette, Green, and Love.
Pages: 597–597

Head Matter:
Appeal of NORFOLK & WESTERN RAILWAY CO.
Docket No. 3601.
Submitted October 12, 1925.
Decided February 4, 1926.
John E. McOlure, Esq., for the taxpayer.
Before Marquette, 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.